Almost too many things to describe:
- Flip original
- Copy/Paste/Resize/Align sections of paving stones
- Crop closer to squirrel
- Copy/Paste/Resize/Distort/Align seagull wings
- Change Hue and Lighten wings, add Noise (Monochrome)
- Add wing shadow to squirrel shadow
- Copy Mr. Peanut/Paste/Resize/Chop into separate hat, face, head, torso, arms, legs
- Reassemble into running goober, add Shadows where needed
- Add vignette to darken periphery
- Clean edges of all separate parts, Merge
Original Mr. Peanut photo from Yahoo! search: