I extracted the twins from
scan, applied a dreamy effect on them, built the background using a stock photo from flickr and manipulate it to make it look surreal/anime.Next, I created the wings using the wings brushes from here
and added some manual painting over it.
Added a mist effect at the top and bottom to add to the 'surreal' effect.
This took me a really long time, but it was worth it. Critiques welcome.
Enjoy. :)
Edit: removed dark "eye circles".



























