Registered: November 2004 Location: UK Posts: 2,142 users gallery
I saw this on a walk with my kids, and they said it looked like a horse or donkey. I had to agree.
So only very little to do. Copied and moved the vertical mark to form the mouth, added a little bevel and emboss layer style to make it look indented. Blurred and desaturated the background slightly, darkened the 'eye'
Thats it really.
Maybe it was a Horsechestnut tree??