Draw the sketch by black brush

Paint the basic colors on the second layer

Draw the fur for the head part by small brush

The most important step is using brush the make the fur. The fur is not solid in color, so it's better that the brush has the gradient. In the Brush window, choose the Color Dynamics. The Fade parameter is high, the range from the foreground to the background color is high. For the fur, choose the foreground is dark yellow, the background is dark orange, so each of the stroke will have the yellow bottom and the orange top. This setting will be changed many time, depending on the area is under painting

The head is almost finished now

Paint the right front leg

The left one

The two legs behind...

The white part and the tail are painted after the body part is finished

Paint the nut

Paint the mushroom

Paint the background and correct the lighting, shadow on the squirrel