Start by creating a new file (File>New) with 1925x1218 and 200 dpi.
Using the Rectangle Tool (U), represent the background of the picture that we ant to get finally.
The layer's parameters may be set by clicking on the processed layer on the layers' panel:
Blending Options>Gradient Overlay
Gradient's parameters:
Using the Pen Tool (P), try to represent a snow hillock, which shape is possible to change with the Convert Point Tool.
The layer's parameters: Blending Options>Inner Shadow
Blending Options>Inner Glow
Blending Options>Bevel and Emboss
Blending Options>Gradient Overlay
Gradient's parameters:
Make two copies of the last made layer and choose Free Transform option to make the necessary changes on the copies' sizes and their placement on the picture:
Using the same instruments, Pen Tool (P) and Convert Point Tool, try to represent another snow hillock.
The layer's parameters: Fill 0%
Blending Options>Inner Shadow
Blending Options>Inner Glow
Blending Options>Bevel and Emboss
Blending Options>Gradient Overlay
Gradient's parameters:
Next we'll make another snow hillock, applying the already known instruments: Pen Tool (P) and Convert Point Tool, for making the corresponding corrections on the element's shape.
The layer's parameters: Fill 0%
Blending Options>Inner Shadow
Blending Options>Inner Glow
Blending Options>Bevel and Emboss
Blending Options>Gradient Overlay
Gradient's parameters:
Using the earlier described method, try to make the next element, representing also a snow hillock.
The layer's parameters: Blending Options>Inner Shadow
Blending Options>Inner Glow
Blending Options>Bevel and Emboss
Blending Options>Gradient Overlay
Gradient's parameters:
Now we must introduce on the picture the sun, colored with #EDF7F8 and made with the Ellipse Tool (U). Place the sun's layer lower than the layer containing the hillock, bordering with the sun (on the layers' panel).
The layer's parameters: Blending Options>Outer Glow
Now we'll represent the fir tree. For the beginning we'll make the tree's top, colored with #6588B6 and then apply the Pen Tool (P). The fir tree's contours may be corrected with the usual Convert Point Tool.
Next we'll make a highlight on the top, using the Ellipse Tool (U). The color in this case should be white.
Press Alt button and make a mouse's click between the highlight's layer and the tree's top layer (on the layers' panel). The highlight will be applied this way in the limits of the top's element. The layer's parameters: Fill 40%
Create now the next layer belonging to the fir tree, selecting the Pen Tool (P) and Convert Point Tool.
The layer's parameters: Blending Options>Gradient Overlay
Gradient's parameters:
Choosing the last instrument, Pen Tool (P), try to make the next layer, reserved for the fir tree. Its contours may be corrected with the well-known instrument already – Convert Point Tool. The color is #7495C0
Using the same instruments, Pen Tool (P) and Convert Point Tool, try to make the next layer of the tree, colored with #253825.
Select also the Pen Tool (P) to make the next layer, belonging to our fir tree.
The layer's parameters: Blending Options>Gradient Overlay
Gradient's parameters:
More Tutorials: 
