Got the continent wrong on this one (It was an Indian elephant), but once I had the idea, I didn't want to give it up. I manufacture the tusks with filled triangles and added texture with the craquelure filter, then bent them with the shear filter. The trees are a stock image, the grass is selected from a stock image and the cloud is a brush. To creat the 'ghost', I selected the head and trunk and used a smart blur, edges only and added a stroke around the image.