When I saw this source image I knew what I wanted to do right away! I used the source and a stock picture (thanks zambyoo7!) along with brushes and the eraser to create my image.
At last!! A finished SBS!
Some people must live forever for fear of the after life!!!
...heads you lose, tails you lose. A vengeful God leaves nothing to chance!
I think the perspective in the original image makes this contest difficult. To be able to have a horizon and some perspective in the image, and not only the ground around the tractor, I lifted it up in the sky:)
manandjstoc for the clouds
Ariaocstock for the tree to the right