You may get .psd* file of "Ice Squirrel" Photoshop tutorial by making a donation. Put the tutorial title in "Add special instructions to seller" line of PayPal and it will be sent to you shortly.
1. Open squirrel's picture.
2. Creation of ice background for squirrel:
- Open new document.
- Insert snow or ice surface image.
- Transform it in Edit > Free Transform > Perspective.
- Insert another ice or sky image and transform it too.
- Add vector mask first image.
- Make rough edge by soft, round, black color brush in a mask of earth layer.