By the river

Used the pen tool with smudge to create the tree.

Created more branches with liquify

Also used liquify then a mask to get the branch transition smoother

Liquify to create the roots

Designed leafs with the pen tool, and used burn on it.

Then copy paste, copy paste, rotate, flip horizontal, copy paste, etc...

Burned some leafes

burn on the tree trunk and branches

Created an effect on the trunk by duplicating the layer, then using find edges...

...blending mode overlay...

...then adjusted the brightness.

added satin on the lower tree layer

Painted the background with a soft brush, burn and dodge

Merged visible, duplicated the layer, flipped verticaly to create the water reflection

Used displacement map to create the water.

added a layer mask and took out what I didn't want

Painted a few grass strokes on the tree edge

adjusted levels and added a photo filter.