Here is a ten step of how the piece was made.
I did a lot of sketches and had a vision in my head which is not really showing in the first couple of steps.
Anyway... I hope that this will be of interest.
Software : Photoshop cs 5
Artist: Esben Lash Rasmussen
All Artwork copyright Esben Rasmussen unless otherwise noted and may not be reproduced without expressed written consent.