Some other Challenge contributors put the chess set underwater, so I was inspired to think of oceanic themes. Having isolated the tree for the previous image, it occurred to me that the spreading limbs looked like a squid's tentacles. I used the smudge tool to elongate and taper the branches and blended the king into the trunk as the body. The background layer was created with Render>Clouds with a dark blue and green as colors, filtered with lighting effects and then set to a blend mode of linear light.