Step 1
Create a new document sized 800px * 1100px with black background, use a soft white brush to paint some ground pattern as shown below:

Add some cloud above the ground. You can use a 30px feather Lasso Tool to draw a selection, then render some cloud with the cloud filter inside the selection. Reduce the layer opacity to around 40 for the cloud layer:

Step 2
Load the model image into Photoshop, select the model with quick selection tool, copy and paste it onto our canvas, resize it to fit:

Use the magic wand tool to remove the undesired parts:


Also erase the edge of the feet a bit with a small soft eraser:

Paint some shadow under the feet with a soft black brush:

Use the grungy brush you downloaded, set the brush opacity and flow to around 40%, paint some texture to the body to make it look a bit dirty:

Step 3
Add the following 3 adjustment layers on the model layer (as clipping mask):
Black and White

Curves

Levels

and here is the effect so far:

Step 4
Create a new layer under the model layer, grab a 1px brush with the following settings:

Use this brush, paint on the edges of the body to create a rough effect:





Once you finish the painting, duplicate this layer and apply the following motion blur settings:

Reduce the layer opacity of this motion blur layer to around 40%, and here is the effect:

Step 5
Use the Fractal brush you downloaded, paint some fractal pattern on the image:

Load the owl image into Photoshop, select the owl head with quick selection tool:

Paste the selection onto our image, cover the human head area, use a soft eraser to get rid of the edges of the owl header:

Add a Black and White adjustment layer as a clipping mask to this owl layer:

and here is the effect so far:

Step 6
Now let's make too wings with cloud. Use the Lasso Tool (with 40px feather) to draw a selection, render some cloud in it, then warp it as shown below: (to form a wing shape)

Duplicate this wing layer, rotate it and move it to the right:

Create a new layer, grab a soft white brush, paint some highlights on the tip of the Axe:

Use the smoke brush you downloaded, paint some smoke patterns on the body, adjust the brush size when you paint:

and here is the effect so far:

Step 7
Now we can do some final tweaks to the image. Use a 30px Feather Lasso Tool t make a selection on the position shown below:

Maintaining this selection, add a new Levels adjustment layer on top of all previous layers:

Use a 30px Feather Lasso Tool t make a selection on the position shown below:

Maintaining this selection, add a new Levels adjustment layer on top of all previous layers:

and here is the effect so far:

That's pretty much it! I added a few warm colours onto the image by creating a new layer (with "color" layer blending mode) on top of all previous layers. Here is my final effect: (click to enlarge)


