To begin, the source is liquify warped. Here it is partially warped.
step 2 of 9
More warping is done here. This image will be polar coordinated for creating balloons, and for the fields it will be scaled down and shadows added..
step 3 of 9
Here is polar coordinate which will came out to look like a face by accident. It is chopped to a more circular shape, then right half erased, left side duplicated and flipped horizontally, then the two are merged, making the design the same on both sides.
step 4 of 9
Clouds have been brushed in, using soft airbrush. The blue cup is converted into the basket by color changing it and adding texture (filter/render/texture fill) The balloon image is completed by pulling base of balloon down with smudge tool, then will be connected to basket with ropes made with small, hard brush tool. Later the face will be pretty well removed by doing some color changing. Noise will be added to the balloon, and later a rose filter at 35%
step 5 of 9
Using the liquify tool, the first liquify warped image is now warped into a balloon shape which will be trimmed and further shaped using warp and smudge tools. It is finished with its basket as first one, the duplicated and flipped for the third balloon. This one is also made smaller with scale tool and hur/saturation used to change color. Both will have rose filters added at end.
step 6 of 9
Now all 3 balloons are in sky, and warped image added for the fields below, using scale tool to stretch it sideways, and also to narrow it vertically to desired height. Light will be coming from the right, so shadows will be burned in on left.
step 7 of 9
The colored spots in background of source are lassoed here, and after trimming with eraser tool will be used to make trees.
step 8 of 9
First of trees are added here. Texture 'spots' are added with hard brush tool in various shades to each tree, and trunk and branches added with brush tool, then texturized. Treetops will be merged to their individual trunks, then duplicated and scaled to various sizes. Smaller trees will of course be placed in distance and also slightly lowered in contrast and light. With dodge and burn tools, light and shadows will be added to each both on trees and on ground to left of them.
step 9 of 9
Now all trees have been added and image is ready for final filters.