Open a new document in size 350x150 px. The background is white and I have set the foregroundcolour to #022D00 and the backgroundcolour to #2A4F18.
Create a new layer and grab the Brush Tool. Go to Options Bar and check that Mode is on Normal and then bring up the menu with all the brushes. Find "Dune Grass 112 px" but set the size to 25 px. Start by drawing from left to right.
Go to Edit > Transforms > Perspective and pull to the right in the upper middle box. Then the spruce becomes slant.
Rightclick the layer in Layers-palette and pick Duplicate Layer. With the new layer activated, go to Edit > Transforms > Flip Vertical.
Grab Move Tool and place the spruce right under the other.
Create a new layer and grab Brush Tool with same brush. Make a new "spruce-festoon". Go to Image > Adjustments > Brightness/Contrast and make the new spruce very dark. Set Brightness to a large negative number. Go to Edit > Free Transforms (ctrl + t) and look at the Options Bar. Try to find "H" which is the height in percent. Set it to 5-15% and hit the accept-ikon in right side of Options Bar.
Rightclick on the layer in Layers-palette and pick Duplicate Layer. With the new layer, go to Layer > Merge Down (ctrl + e). Grab the Move Tool and place the stalk in the middle of the spruce. You can also make the stalk a little uneven by using Smudge Tool.
As the last I have given the sprucetestoon some branches.
You are finish.
