■MAKING OF HIROSH'S ILLUST 2nd 1/7■

Though it is making the second step.
I don't keep a production process!(:^_^A
With a thing.
I will explain a complete illustration in the cause.
This illustration finally uses about about thirty layers .
Masking is easy when a layer is used.
Incidentally, complete size was 940×2700pixel.

Using soft is Photoshop6J