Download these sources:

(1) "Giant Spider" sketch:
(http://www.pxleyes.com/images/users/S/Siminho90/755/fullsize/4ab4d3a570258.jpg)
(2) "Wheel Bug" image:
(http://www.pxleyes.com/images/contests/wheel%20bug/fullsize/sourceimage.jpg)

Press (Ctrl+N) to create a new document or go to File -> New

Name: Fantasy scene with Giant spider
Width: 2000 pixels
Height: 1414 pixels
Resolution: 300 pixels/inch

Import two images. (Ctrl+O -> Open Image -> Ctrl+A -> Ctrl+C -> go to "New Document" -> Ctrl+V)

Need only a "Wheel Bug" image now:

Firstly create a new layer (Ctrl+Shift+N) or go to Layer -> New -> Layer and call it "Background"

(1) Use paint bucket tool on the layer (Colour "green" to see the mistakes of erasing better)
(2) Set foreground to black-white and take the Background Eraser Tool
(3) Here change the Brush to: 253 , Limits to: Find Edges and Toleranze to: 30%
(4) More options to changing Right click button on the site

Now select the "Wheel Bug" layer and use background eraser tool on it

(1) Use background eraser tool carefully
(2) End result

Go to "Wheel Bug" layer (1) and press Ctrl+left click of the mouse on the thumbnail layer. Select the (2) image, then it's easy way to cut and move it on another image. You'll always need to press (Ctrl+C) to copy, (Ctrl+V) to insert and (Ctrl+X) to cut

Okay, put it on the sketch image (Ctrl+V) and make the sketch image invisible, because you'll start with a new step.

Okay, It's time to do something new now.

Let's start with a mountain-road. Source that you need for this road is only a piece of "Wheel Bug"

(1) To create a mountain-road, you'll need to cut out this small piece
(2) Use clone stamp tool on it
(3) Here is the final result

If you'll get this square of road, you only need to transform it.

Press (Ctrl+T -> right click of the mouse -> Warp) and try to do this:

Create a spider body.

(1) Source that you need
(2) Find the place and cut the piece of "Wheel Bug" with using Rectangular Marquee Tool
(3) Press (Ctrl+T) , transform this piece, right click button of the mouse on it, choose Flip Horizontal and Enter
(4) Press (Ctrl+T) ones again, use left click button of the mouse+Shift and try to make this object larger
(5) Duplicate layer with pressing (Ctrl+J) or go to Layer -> Duplicate Layer. Press (Ctl+T) -> right click button of the mouse -> Flip Vertical

Create a 3 stratifelds of the Giant Spider.

(1) Need this object for 2 steps! Also duplicate it and save for the next step
(2) Free transform (Ctrl+T) and use this symbol below
(3) Copy this object - 3 times or duplicate it (Ctrl+J) and use (Ctrl+T -> right click of the mouse -> Distort) for the 3 objects

Create a Giant Spider Head.

For this step take the "Body" piece ones again

(1) Take "Body"
(2) Press (Ctrl+T) and move it 90°
(3) Use eraser tool (Brush size: 80 )
(4) Free transform (Ctrl+T)
(5) Take brash (Color: black Opacity: 50 ) and use it

In this step I'll show how I made a killer teeth. It's a next tipp.

Firstly take a Pen Tool from the panel tools from the left side of your screen

Create a half circle (1)

(1) When you finished, press right click of the mouse on the half circle and choose Make Selection
(2) You'll get this box, if you don't get 0 pixels in Feather Radius, change it easy to 0 pixels and press enter button on your keyboard
(3) This "Shape" move over the "Head" layer and select the "Head" layer with pressing (Delete) on your keyboad or take Eraser Tool and use it

Now you have removed this object.

Next step:

(1) "Head" layer
(2) Transform to this position (Ctrl+T)
(3) Make it larger

The spider head is done. Copy it 3 times, one for small murderer's teeth and the other two for a head.

Create eyes of the Giant Spider. To do this, you need the "Wheel Bug" image.

(1) Take Elliptical Marquee Tool
(2) Use on the "Wheel Bug" image

Giant Spider needs 6 pair of eyes.

Create a Giant Spider Eyes.

(1) Cut this small piece
(2) 6 small pair of eyes, duplicate 5 times (Ctrl+J)
(3) Take 2 pair, press (Ctrl+T) , then the other two and do this again
(4) Finally you'll get this composition

Create a Lentils.

(1) Copy or duplikate the eye composition one time (Ctrl+J)
(2) Take black colour,- select eye,- copy layer (Ctrl+left click of the mouse) - press (Shift+F5 -> Enter) to fill it
(3) Now you have to change the size (Ctrl+T)
(4) Move the composition

Okay, Giant Spider Eyes are done.

Next step, new luck.

This is the last step of Giant Spider that you need to do.

Create legs of the Giant Spider.

(1) Need 1 source and 2 pieces to cut out, use Marquee Tool
(2) Here is the moss
(3) And here are the legs of Giant Spider, 8 pair at first

Create a moss.

(1) Bring it simple and nice to the position
(2) Press (Ctrl+T) and do this
(3) Now press (Ctrl+J) 5-8 times and use Eraser Tool with brush hardness: 70% on the moss
(4) Try to keep it and duplicate 4-5 times. To merge press (Ctrl+E)

(1) First leg is done. These red points will show you that the layers are not together now
(2) Make it larger (Ctrl+T)

It is hard to create the legs, because you'll need so much layers and time to do this. I will show you how you can do it faster and easier.

(1) "Leg" layer (4 small legs - 4 layers)
(2) Take this created moss (1 layer)
(3) Place the moss at the top on the leg layer (need 8 pair), also one leg is ready soon (need 32 pair)

Place these all 32 "Legs" layers on the sketch image (duplicate 31 times) and press (Ctrl+T) -> right click of the mouse -> distort

Place all your layers now.

You can already make the Giant Spider well, because you'll have all layers that you need!

Tipp:
You can change the perspective of the Giant Spider everytime

Giant Spider needs some light of the sun.

Do these steps:

(1) Take Brush Tool
(2) Brush size: 90 , opacity: 30
(3) Brush hardness: 30%

The sunray comes from the (X) -symbol .
Use Brush Tool on the "Giant Spider" Layer.

Tipp:
Press (Ctrl+left click of the mouse) on the "Thumbnail Layer" of "Giant Spider" Layer to select it! Use Brush Tool to paint

The Wheel Bug needs the same process. Make shadows and light with Brush Tool , too. Now you get this effekt:

(1) Take Wheel Bug image and press (Ctrl+left mouse click) on the thumbnail of the "Wheel Bug" Layer to paint the yellow light effekt
(2) Now paint the sun lighting direkt on the "Mountain-road" layer with the same technik

Well done!

Create a Red-blood Sky and a scary Sun.

At first create new Layer (Ctrl+Shift+N -> Enter) and call it "blood sky". Then take orange colour to your sky with using the Paint Bucket Tool.

Create a Blood Sky.

(1) Foreground - Red colour for the blood sky then press ok and go to Filter -> Render -> Clouds
(2) You'll get this result
(3) Duplicate this layer (Ctrl+J) 3 times and use Eraser Tool on these layers

Create a scary sun.

Need new Layer now also press (Ctrl+Shift+N - > ok) and call it "Sun"

(1) Take Ellipse Tool
(2) Besides press (Shift) to make a round circle
(3) Go to Filter -> Blur -> Guassian Blur and change Radius to 5 pixels
(4) Select "Sun" Layer and go to Blend Mode: Overlay

Duplicate the "Sun" Layer one time (Ctrl+J)

(1) Take Smudge Tool
(2) Use Smudge Tool like this
(3) Transform the "Sun" Layer (Ctrl+T) . Go to Filter -> Blur -> Guassian Blur and change radius to 33 pixels finally

Cartoonish Giant Spider image looks not bad now.

But this image needs even some shadow.

Create shadow of the Giant Spider and Wheel Bug.

(1) Take Line Tool (Weight: 0,353 , 1 and 1,3 mm, Color: Black ), put these lines on the image, go to Filter -> Blur -> Guassian Blur (3-8 pixels) and change Opacity to 70%
(2) Use Brush Tool (Brush size: 80-120 , Hardness: 20% and Opacity: 40% )

Add a "Ghost" smoke in the horizontal of the image.

Get a new layer and call it "Smoke1"

Go to Filter -> Render -> Clouds and change the curves (Ctrl+M) or go to Image -> Adjustments -> Curves like this:

Duplicate the "Smoke 1" layer (Ctrl+J) and call the created layer "Smoke 2".

(1) Erase these Layers in the middle like this. Take "Smoke 1" Layer change (Opacity to 90% and Blending Mode to: Lighten ). The same do with "Smoke 2" Layer (Opacity: 50% and give some Blur with Blur Tool or go to Filter -> Blur -> Blur , Blending Mode: Lighten )
(2) So like this

(Finally play something with Hue (Ctrl+U) and Contrast )

Congratulation, you've finished this tutorial and here you are the final resul!

:)

Thank you for reading my Tutorial.