Apply gradient to this light colored circle. Click on the FX icon on the bottom of the Layers palette and choose Gradient Overlay. Apply the below settings.

Resulting image.

Now start creating eyes and other facial details.

Next step is to draw petals. We need to create one petal and then we can duplicate it and rotate it.

We created one petal. Here is the tricky part, we can just duplicate the petal layer multiple times and rotate it around the flower's face. But that creates a few extra layers. We can avaoid extra layers by drawing in the Vector mask. Exactly how we did previously. Just click on the Vector mask thumbnail of the petal, this selects the path. Now press Ctrl+C to copy the existing path and press Ctrl+V to paste it. The path will be pasted on the same location where we copied it. Press Ctrl+T to transform it, set the registration point to somewhere to the middle of the flowers face. Hold by the corner of the bounding box and rotate it.

Draw stroke above the flower layer with Pen Tool.

Add some detail with the Pen Tool.

Draw the stem with Pen Tool. Place this below all the other layers in the stack. Follow the steps in the following image.

Step 7 : Creating the Bee Character

Create a new group called "Bee". Draw the below shape. Set the color to #efc035.

Draw the head with Ellipse Tool. Add some stripes to the bee's body. Draw them with the Pen Tool.

Clip the stripes to the bee's body. Select the layer and press Ctrl+Alt+G or hold the Alt key and click on the layer's border in the layers palette.

Adding details.

Add strokes to our character.

Step 8 : Background

At this point all characters are completed. Next create sky background. Create a new layer and place it at the very bottom of the Layers palette. Create gradient with colors #a7d0f5, #ffffff.

Step 9: Mountains

Create a new group called "Mountains". Place this group above "Sun" group. Draw mountains with Pen Tool. Make sure shape layers option is selected.

Use Pen Tool to draw strokes.

Draw some shadows, clip them to the mountains below .

Add snow to the mountain tops.

Step 10 : Ground

Create two groups above the "Mountains" group. Rename them as "Above ground", "Below ground". Now draw this shape in the "Above ground group".