cut a part of the shirt of the boy and used it to form the roses with warp and transform.

Using the grass for the stem

Used smudge to form the leaf and then duplicated the best half of it to create a full leaf again.

with a brush i draw the inside of the leaf and i put the blend mode to screen and changed the opacity.

after creating some more roses and leafs I started with the background.

I I first tried several things and i liked this best. However not completely so next step will show how i created it.

changed the soccerboy background somewhat duplicating part of the picture and using patchtool to add the ball to more spots.

and here is the background after applying the standard glass filter to it.

changed the brightness on the background and used bevel and emboss on the stem. U can see i have duplicated the roses and move them arround somewhat and turned etc so they dont look so identical. Later I added shading on every leaf and parts of the stem little by little creating more and more layers. The leafs color changes are done using exposure and brightness changes also added extra layers with on top of them with some black brush strokes on a low opacity. Im not 100% satisfied but time has run out :).