I didn't have a plan when I made this picture so this isn't going to be a particularly detailed Making Of, and some of the steps are not great, but I hope you will still get some inspirations from the process.
I always draw inspiration from everything that I am interested in at a particular moment, such as movies, fine art, eating noodles etc. For To The Waterfall, the concept idea came from a doodle (Fig.01) that I had done in my spare time (at that time, I didn't plan anything and just drew freely). I then combined this doodle with the idea of childhood dreams and then the story and the fantasy world started to come together.
Sketching & Refrences :
I did lots of different sketches to find the best composition and a perspective that matched with my original idea. I wanted to be able to tell the story that I had in my mind through the image (Fig.02). I then moved into Photoshop and after choosing the best sketch, I started looking for some references for the objects in the scene that weren't clear and that I needed a guideline for. These included the landscape, the turtle, the waterfall etc. (Fig.03).