Firstly create a new file (File>New) of 1280×1024 px and 72 dpi. Let’s paint out the primary layer with black color, applying also the Paint Bucket Tool (G).
Find a Koenigsegg CCX photo on your wish, it’s recommended for it to be on a uniform background and cut it out with the Eraser Tool (E).
Place the car on our black background, as it is demonstrated next image:
Make a copy of this layer (Ctrl+J) and turn it over, using the Free Transform option (Ctrl+T)
Keep using the transforming mode and select the Warp option to change a little bit the car’s shape as to get its reflection.
Using the Eraser Tool (E), try to erase the unnecessary elements, as it is indicated next picture:
Download the brushes named Cloud Brushes and Vector Flower Brushes. The second one we’ll need a little later, but now select out of the first one the next indicated brush:
Create a new layer, using for it the color #ACF1E8 and draw on it a kind of cloud like the next one:
Select the Pen Tool (P) to represent the contour of a city, composed of two or three buildings. Select the same color as we did for the cloud. Place it the same way demonstrated below:
Make a copy of the last made layer, changing the color of the copy on #3F4A49
Choose out the earlier downloaded brushes, using them on a new layer the same way indicated below:
