This is a "photo-painting" as I call this kind of work. I a a watercolorist who started playing with my reference photos and got to really enjoying it. I'd say I'm an advanced beginner...is that an oxymoron?
This source for this is a simple picture of two old hornbeam trees on my property. They seemed like old friends, suggesting a relationship. I started by moving things around with liquefy until the shapes suggested the two figures. At first I thought I was done there, but I kept seeing more things which I added various ways- by painting (in PS- not on paper), and more liquefy. I hope you enjoy the results. I'm not fragile- all kinds of comments welcome. First is the source, then the painting. I hope that's OK-to post 2 images in one message.
A larger image can be seen here: http://www.creaturekinships.com/hornbeam.gifts.lg.jpg
PhotoPainter aka Cynthia