10. Add new layer, fg colour #DCB792.
Start to paint where I mark purple colour.
Then fill this with #FDF5ED.
Change blur to 5, shadow colour #8E2B2E.
Apply cutout to the bigger red, change blur to 5.

11. Add new layer, fg colour #865836.
Paint his left hand, then fill with #B48867.
Add new layer, outline same as step 10.
Paint the fluffy stuff :-).
Fill with the same colour as step 10.

12. Click on this area, then, float, cutout.
Change blur to 1.90, shadow colour to #DCB792.

13. Click on number 2,apply cutout,Change blur to 3.4.
Apply cutout on number 3, Change blur to 2.50.
Apply cutout on number 4, change blur to 3.00.
Apply the same cutout on number 5.

14. Click inside the left hand area, and apply cutout.
Change blur to 5.00, and shadow colour #865836.

15. The empty space next to left foot,
Fill this with colour #B48867.
Repeath the cutout, change blur to 1.90.

16. Add new layer, fg colour #8E2B2E.
Continue painting, then fill this with #CE8284.
Float cutout, change blur to 13.30, shadow colour #8E2B2E.

This is my result but smaller image.

I hope you enjoy the tutorial.

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