Source is shaped to begin duck with liquify warp tool.
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More warping using bloat tool
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Bloat tool further opens up head and body, then smudge tool adds to shaping body, head, and wings.
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Source is again changed to use as water and sky background using the liquify warp tool.
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Source is chopped using magic eraser tool, then distorted to lengthen and reshape. New shape is duplicated, placed side by side as shown here, then layers merged. The resulting image will be duplicated to create the arbor.
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Background image has been color changed into colors of water, and image made from bottle has been duplicated and placed along top and sides, sometimes being edit/transform/rotated or flipped to fit together into the arbor.
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Arbor has green vines added using the brush tool; flowers are designed from the same image used to create the arbor. Bloat tool is used to help open some of the petals to more interesting design.
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Here layer for water is erased at top, then sky added . Flowers are now being added.
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Source bottle is made into the lighthouse. A new top will be added using the brush tool, and a light gray layer placed over it to push it into the distance.
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Decision was made to use 2 ducks rather than one. Post is made by shaping the source bottle and adding textures. Light rays have been added with very soft brush tool.
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Gulls and bushes near the lighthouse have been added with brush tool, fog has been softly brushed in, and ducks have been texturized with filter/artistic/film grain.
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Finally, the sky was darkened behind the lighthouse with burn tool, and some color adjustments made to the ducks.