We'll start by making a new document 800 X 600 pixels.
Get a red color for foreground, and a black color for background.
Name the layer "background".

Now, with the new layer selected and using the gradient tool, make a direct line from the top right to the bottom left, the result will be a nice black and red gradient.

Add a new layer and name it, "table".

Make a rectangular selection at the bottom of the frame, and with the red and black colors you used for the gradient, make horizontal lines from right to left and from left to right many times, until you get a nice result as I did.

The gradient has to be set to Difference.

Add a new layer and name it, "frame".

For this step, you will need two shades of green colors, darker and lighter. Use the gradient set to Difference. Make the same lines you did for the table, but this time make lines crossing the frame from top right to bottom left, until you get a nice result.

Add a Bevel and Emboss, Drop a Shadow, Layer Style to the frame.
Bevel/Emboss Size:5
Depth: 31
Shading: Angle 84 degrees
Altitude: 34 degrees

Drop Shadow: Blend Mode: Multiply
Angle: 31 degrees
Distance: 11 px
Spread: 28 percent
Size: 46 px

You will add the black narrow strip of wood across the frame.

Make a narrow selection and fill it with black.
Add a Bevel and Emboss Layer Style the way I did.

Here are some of the settings I used for this effect.

The rest of the settings, for the effect for the strip of wood.

You'll have something like this by now.

If you're sattisfied with the result, you can turn the layers for Background, Table, Frame, and Strip off. Just click on the eyes to the left of layer. We'll work on the "bonsai" tree now.

This is the image source of the hamburger.
This image was provided by pxleyes for a contest.

The fun part starts here, right now!
Make an oval selection on top of hamburger, Copy (Ctrl + C)
and paste Ctrl + V.

Edit - Transform - Rotate 180 degrees.

Used an Oval selection to cut the top of burger.

Make a new layer name it "sand".
Add an oval selection again on top of burger.
Fill with gradient, with a darker and lighter brown colors.
Add some noise.

Use the Polygonal Lasso Tool (L).

Cut some pieces from the meat in the hamburger. Those pieces will be used for the branches of the tree.

Make selections. Copy (Ctrl + C) and Paste (Ctrl + V).

These selections will make new layers. You'll name them
"branch1", "branch2", and "branch3".

Work on the branches one at the time.

Use the Filter - Liquify - Warp tool (W).
Use the 60 and 35 brush with a 50 to 70 pressure.

Working on the branches, using the liquify tool is fun, as you can give the branches the form you want. Bonsai trees are unique in forms. This is up to you, to be as creative as you can.

Forming the tree. Now that you got the shape of the branches you want, put them together. Just be careful with layers, some of them have to be on top, others have to be at the bottom. Copy and paste small parts of the branches for smaller twigs. Use the transform tool, (Ctrl + T) to move the branches around. When you are happy with the result, merge the three layers with the branches down, to form one layer. Name the layer, "tree".

For this step, we'll use some pieces of the meat from the burger.
Make selections, Copy (Ctrl + C) and Paste (Ctrl + V).
This will open new layers for each one of the pieces of meat.
Name the layers, "foliage1", foliage2", and "foliage3".

Colorize the pieces of meat .
Image - Adjustments - Hue/Saturation (Ctrl + U).
Hue: 57
Saturation: 40

Make kind of nice foliage shapes.

Use a 27 px spatter brush and set opacity to 70.
Start erasing with eraser tool, (E) just a little, from top and bottom. Again, make the shapes you want.

Add the foliage to the tree.

When you are happy with the results, you can merge the foliage layer together to form one. Name layer, "foliage". Open the tree layer, and add the foliage to it.

Open the background, and the layers that you have off. Click on the eyes to make them "on" again.
Merge the "foliage" layer and the "tree" layer together, to form one, name layer, "tree".

Open the pot (bowl) and the sand layer.
Use a 112 dune grass brush, reduce the size to 35 px, using two green colors, one darker and other lighter. Draw some grass on top of sand, name new layer, "grass".

Stones are some small pieces of colorized meat.

Follow the directions for this step. I hope you enjoyed following the procedure for making a "Bonsai". Thank you!

This is the final image. I thank you for following me step by step, and I hope that you are happy with your creation as I did!