seperate sky and beach.

duplicate beach-
turn beach vertical.

use warp tool to shape like tree.

use pen tool to cut out tree branch.

use warp to flare branch- end that attached to tree trunk.

use burn tool - 19% soft edge brush -add shadows

use soft edge eraser to soften edges of tree.

CREATION OF OWLS:

paint owl shapes
body on one layer and head on 2nd layer
duplicate beach and place layer over painted owl shape
shape beach until painted owl shape is covered.

select - paint layer- click on layer with selection wand-leave selected ( select outer area of owl-not painted area)

click beach layer - then EDIT>CLEAR
you should now be left with beach/owl shape


Repeat this process for feathers.

burn feather ends... then DUPLICATE.... MULTI times and arrange feathers.


change colours of feathers with burn and dodge

EYES:

create beach circle large
create orange solid circle
create yellow circle with soft brush
create black circle with hard brush
create dark grey circle with soft brush

use smaller brushes for each step.

add 2 white spots and soften with eraser.

merge light tummy feathers and burn
merge wing feathers and burn

background..

fit blue sky for background and add gradient layer...