I selected the dog's head and lengthened it, prepared it (glowing edge 9, 12, 5.) and placed it in a sky (simple gradient) Blending mode on dog layer: Luminosity, 62% opacity. On separate layers I created the stars with Photoshop brushes and an outer glow.
I drew and painted the eye from a sketch, using a variety of bushes etc. On a separate layer I placed the selection of the dog, reduced to fit in the eye. I drew the tear (pen tool) and used: http://www.lunacore.com/photoshop/tutorials/tut006.htm to highlight both it and the eye. They were placed on the canvas. I blended the eye in using a soft eraser then duplicated it using different blending modes for each layer. Lower layer screen 43%; top layer luminosity 100%.
Again on a separate layer I made hills (pen tool/inner glow). At the very end I added some veins and shading on the eye (burn tool).
A lot of trial and error took place during the whole process!

just a simple equation that shows why women are so evil :D

"no woman was hurt during this montage!!!"

don't take it as an offend, take it as a simple and innocent joke!

the picture used is my own picture.

all source used one set of brushes http://www.thepixlpusher.com/free-brushes-of-clouds/