Step 20

Right click this layer, choose Bevel & Emboss. Pick the color for highlights to #bbceda and the color of shadow to #1c2022.

Step 21

Isolate the wheel and place it in the middle of the line.

Make a new layer below the wheel one and use a soft brush with the color #1c2022, the opacity about 30% to paint shadow for the wheel on the line.

Step 22

Create a Hue/Saturation adjustment layer and bring the Saturation values down to -100.

Add a Curves adjustment layer to darken the wheel.

Step 23

Right click the line layer, choose Copy Layer Styles. Right click the wheel layer, choose Paste Layer Styles. 

Step 24

Cut out the elephant and place him above the wheel. Convert this layer to a Smart Object.

Add a mask to this layer and use a small hard black brush to remove the hard edges on the contour of the elephant.

Step 25

Go to Filter > Liquify and choose the Forward Warp Tool (W)  to stretch a part of  the elephant's head to the right a bit to make the head rounder.

Go to Edit > Puppet Warp and use the pins to make the feet of the elephant to be held on the wheel. 

Step 26

Create a new layer below the elephant one and use a small brush with the color #1c2022, the opacity about 30%  to paint shadow for the elephant on the wheel.

Step 27

Make a new layer and use the Clone Tool with the opacity about 50% to reduce the visibility of the wrinkles and details on the elephant. 

Step 28

Add a new layer and use a soft brush with the color #9c8873,, the opacity about 17% to reduce the shadow on the elephant.

Step 29

Create a Hue/Saturation adjustment layer and change the Saturation values:

Make a Curves adjustment layer and reduce the lightness. On this layer mask, use a soft black brush to erase the head of the elephant so it won't become darker.

Step 30

Create a new layer, change the mode to Overlay 100% and fill with 50% gray. Use the Dodge and Burn Tool to refine the light and shadow, make more details and repaint the mouth and eye for the elephant. 

Step 31

Cut out the rat from the background and add him to the top of the elephant's body.