Original image
step 1 of 8
Free transformed.
step 2 of 8
Duplicated layer, used liquify to create the hills.
step 3 of 8
New layer, liquify for the tree.
step 4 of 8
Smudge tool for the twigs with normal and darken properties.
step 5 of 8
Burn to give it volume. New layer in front to create the grass.
step 6 of 8
Gradient mask.
step 7 of 8
step 8 of 8
Painted some trees and white fog (I removed the gradient map to better see what I did).
Smudge tool for the black grass.
Smudge tool for the black grass.
Final result
