A fairly simple image to make, all things considered. The success of it really was the random luck that I had a shot of a tree that worked on the countours of my model's body pretty well, but that's not too hard to come across, especially if you are shooting the model at a straightforward angle like I did.
Here is the original shot, tweaked a bit using Liquify in PS5 to expand the shoulders, make the body more symmetrical, and slimming the midsection a bit:

I just finished what I call a "monster edit" - one that almost got the better of me, with dozens and dozens of layers, that pushed my ability level a notch up. I was going to do a visual blog about that one ("the Awful Rowing Toward God") but honestly, after spending many days, countless hours with it, I never want to see it again! This moring I thought I would tinker with one that has beein in the works for a few days, taking occasional stabs at it, but thought it would be a simple little image to cleanse the palette after the monster.
I was right and sort of wrong. It IS a simple image, but it was not an easy edit. Here is the finished image for "the Thoughts That Flap and Fly:"