Ok Here are the breakdown images for Surreal Tree Landscape. Used pen tablet for the entire process. Do use separate layers for every step, it helps a lot.
Just made a rough sketch of a tree with pen tablet.
Here is a rough squirrel sketch I added on a separate layer.
Added a rough gradient defining the sky and land portion roughly to the lowermost layer.
Painted a sun hiding slightly behind the tree above the gradient layer.
Added a basic colour to the tree and painted sky and land adding details on a separate layer.
Painted tree with a darker shade of brown on a separate layer roughly above the sketch.
This is the benefit of working in layers, Simply hid the sketch layer of tree. If you zoom in the image you will notice a slight yellow tint on the edges of branches and trunk. Did it to add a touch of light. Added grass with the default brush.
Painted colours to the squirrel sketch in different layer.
I guess you can notice the eye now if you zoom in and also that I have hidden the sketch layer. Painted some grass behind the tree.
Painted some grass in front adding detail to the scene.
Added more detail to the grass hiding the bottom of the tree.
Painted some flowers to add beauty.
Using burn and dodge tool added details to tree wrt the sun behind.
Painted leaves at the end of branches on a different layer which adds more detail to the tree.
Adding more surreality to it by painting some clouds above the sky layer.
Added some white flakes to increase the beauty of the scene and this is your final image.
this is not my concept, I found the image on net. Just breaking down the steps of approach.