The author of this article Danny Raphael is the moderator of the Photo-based Art forum at www.RetouchPRO.com.
Danny is an expert in Photoshop and can make a photo into a real work of art.
The Layers palette containes 4 layers at this stage.
The layers palette looks like this now:
The resulted image has nothing in common with the photo. It's a beautiful drawing made by a real artist.