seperate sky and beach

transform sky to make background.

add new layer add brown shade gradient-layer blendmode- hard light.
start from center page and drag out to corner
duplicate gradient layer

To make bear.

paint bear body parts on seperate layers. Use smudge tool for raged edges.

open a new layer containing sand above every painted layer. transform sand to cover painted body parts.

select -selection wand...

select painted body part layer... select outside of body part.. now click onsand layer keeping selection active. now EDIT >CLEAR

you should be left with sand that is shape of bear.

duplicate all sand body parts
on duplication layers change layer blend mode to VIVID LIGHT.

use dodge and burn tools for shadowing.

erase edges for soft blending.

shirt is cut from sky using body method.

cut out person... duplicate number of times and arrange on shirt..set layer blend mode to overlay.

floor is sand layer