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Used pictures.

Sources: www.cgtextures.com (all backgrounds and textures), www.sxc.hu (dog) Birds brushes from here Open landscape image in Photoshop document. I used 1500 px, width size and resolution 144 px. Unlock background layer. Create a new empty layer. Make it basic bottom layer. Now you can easily move and transform a landscape and other new layers. Correct canvas size. Choose Image > Canvas Size. Specify the suitable sizes of the future collage.

Correct image adjustments (colors, brightness, contrast and others). You can make it in several ways, I used the following options.

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Image > Adjustments > Auto Levels. Image > Adjustments > Auto Contrast. Image > Adjustments > Hue Saturation > Saturation ~ -50.

Image > Adjustments > Photo Filter >Choose dark blue color and Density 70%.

Remove sky from landscape and paste a new one.

Choose Filter > Extract. Select the Edge Highlighter tool , and draw to define the edge of the horizon. Select the Fill tool . Click inside the object to fill ground area.

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Click OK to apply the final extraction.

Add Layer Mask to landscape layer. In order to smooth layer edges fill horizon area of the Mask with linear black and white gradient 80% Opacity.

Paste sky image in the bottom layer.

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The sky after and before changes.

To create dramatic and dark effect, adjust levels, just like in the screen shot below, play with Contrast and Color Balance adjustments. Image > Adjustments> > Levels > Color Balance > Hue/Saturation > ... and others

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Change Saturation settings

The next step is Mysterious Tree creation. Paste stub image into a new layer, adjust colors and levels just like in the previous examples.

Add Layer Mask and remove superfluous background areas using soft and hard (for foreground areas) black brush.

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Process a grass, moss and other rough surfaces using fragmentary edges brush, for example texture 3 brush from Assorted brushes.

Apply and delete Layer Mask. Remove hard edges of the object using Blur Tool.

Define a light source. Black out the shade sites using Burn Tool and lighten the shined sites using Dodge Tool. Play with Exposure settings.

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o o o o

The stub and sky image seem more contrast than a ground surface. Return to a ground layer, choose Image > Adjustments > Match Color (This is useful when matching a color region in one layer with a region in another.) From the Source menu in the Image Statistics area of the Match Color dialog box, make sure that the image in the Source menu is the same as the target image. Use the Layer menu to choose the layer whose colors you want to match, for example stub layer . Change settings if it is necessary to achieve the best result. Click OK.

Apply similar actions and to other details of the collage.

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Add the branches image.

Load selection for them (Ctrl + Enter). Fill the selected area with a bark texture using Clone Stamp.

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Here is result.

In order to create volume effect for object, apply Perspective Transformation.

To make lateral edge, duplicate the previous shape and apply Distort Transformation to it.

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Make sliver effect using the following brushes.

I've added the moss using brushes from Here

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Paste dog image apply colors, levels and contrast adjustments.

Draw a chain using small black brush and Bevel and Emboss layer style effect.

I used a metal decorative detail for collar creation. Apply colors settings, Warp transformation and Burn Tool to create shades.

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Create a new layer, select Filter > Render > Clouds.

Choose Screen Blending Mode for this layer.

Apply Gaussian Blur Filter (10-12). Compress a layer on a vertical and apply Perspective transformation to a bottom edge. Add Layer Mask , fill it with linear black and white gradient. Erase tree areas, using soft brush. Opacity 50-70%.

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Repeat the previous actions once again, but use Motion Blur Filter (vertical effect).

Merge all layers. Duplicate created layer. Select Image > Adjustments > Equalize. Apply Overlay Blending Mode. Gaussian Blur Filter(5) Opacity 30%.

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Here is result!