Finalised

I did some touch up, and edit a bit,

before i rotate the image and change it to CMYK for printing.

I proceed to coloring the girl.

using the same process as i color "laugh maker", but more details on hair and eyes.

I need to draw tears.

With the Drops layer active and black as the foreground color, I dragged with the Shape tool to paint in the drops of sweat. It may take some experimenting to get used to, but you’ll quickly find its easy to draw in drops of any size and proportion. Since sweat accumulates as it runs down a face, I added smaller, rounder drops towards the top of his head and progressively longer and thinner drops as I moved downward. If you make some drops that aren’t to your liking you can use the Eraser tool to erase them. Plus, since we’re working on a separate layer, you can always discard the entire layer and start over.
 

Once I had the drops to my liking, I changed the Drops layer blending mode to screen and doubleclicked on its layer thumbnail to open the Layer Style dialog. I used the following settings:
Drop Shadow: Opacity 14%, Angle 79º, Distance 11px, Spread 4%, Size 17px, Contour “Cone” 
Inner Shadow: Opacity 15%, Angle 79º, Distance 21px, Size 21px 
Inner Glow: Blend Mode Multiply, Opacity 23%, Color Black, Size 17px 
Bevel and Emboss: Depth 71%, Size 54px, Angle 79º, Highlight Mode Normal, Opacity 100%, Shadow Mode Lighten, Color White, Opacity 90%

The drops look good, but a bit opaque, so I lowered the layer opacity to 43%.

reference

http://retouchpro.com/tutorials/?m=show&id=241

door

for the door,

Create a new layer in Photoshop and fill it with a light brownish, slightly orange color. Try different colours depending on the type of wood grain you want to create.
Goto Filter->Noise->Add Noise and add some noise with the following settings.

Goto Next goto Filter->Blur->MotionBlur and use these settings 
Motion Blur Settings(opens in popup) 

Your image should look something like this. Next take the following steps
Duplicate the Layer
Goto Image->Adjustments->Desaturate
Set the layer's blending mode to soft light and give it a low opacity 

Then select the duplicated layer and goto Filter->Artistic->Poster Edges. Use the default settings.

Now the wood is starting to look somewhat realistic, but its not quite a there yet. The problem is that the photoshoped wood is too perfect (more noticable with a larger sized picture). Real wood has knots, wane and other irregularities in it.

Goto Filter->Liquify

The best way I have found to create the knots with the liquify filter is to take the following steps
Select the spot to create the knot
Use the nudger tool to create push out the wood texture on both sides of the spot you selected
Then use the spiral tool in a slight up down motion to create a realistic knot.

reference

http://www.tutorio.com/tutorial/photoshop-wood-texture

Scan & flat color

1. I draw and scan the image.

2.In Photoshop, I rotate, copy and then paste the entire image back into itself. I put lighting effect (a light-brownish) to achieve the mood I want, which is sad and gloomy, and also 19th century feel to it (because this song lyrics is like a classic storybook).

3. I create new layer and the layer mode to multiply.

4. I flat color first to see how the character will look like. I start with the Laugh Maker. 

brush(multiply, soft light, screen) swatch(i choose pastel colors) burn, smudge, blur, the result: 

4. the eye's and skin are a bit smudgy, but I dont care too much on details.

Laugh Maker

I choose the song Laugh Maker by BOC.

This song tells a story about someone called the "laugh maker" trying to make a crying person smile.

this is the lyrics:

In the room wet with tears the sound of a knock sounded

even though i couldn't meet anyone with how my face was (crying)

what do you want who is it?"

its not that great of a name, but someone has called me "laugh maker"
I've brought you a smile

its cold so let me in

"laugh maker? this isn't a joke! i don't remember calling someone like that

don't mind me and disappear

if you're there i can't cry

rulala rula rulala rula

in the severely flooded room

the sound of a knock flew in

that guy is still here? didn't i say for you to disappear?

"you're the first person to tell me that in my life
I'm really sad now what should i do? i think i'm going to cry

"laugh maker? this isn't a joke! it can't be helped if you cry

i'm the one who wants to cry

i don't remember calling someone like you

rulala rula rulala rula

the voices of two people crying faraway.....

with our backs against each other with the door between us

crying voices mixed with hiccups, hugging our knees with our backs against each other completely tired out crying voices

do you still intend to make me laugh? laugh maker
"its the only thing i live for if i don't make you laugh i can't go home"

i thought maybe i can let you in but,
The problem is the don't won't open its the pressure of the collected tears

push the door from your side its already unlocked

say un or sun or something like that
Whats wrong? hey, it can't be
Laugh maker? this isn't a joke! now you leave me behind by myself

you disappeared without minding me

you betrayed me in the instant that i believed in you

laugh maker? this isn't a joke!

the sound of the window breaking on the other side

holding a iron pipe and with a crying face "i brought you a smile"
Rulala rula rulala rula

you brought out a small mirror faced it to me

and said this"your crying face can smile"
Amazingly indeed i smiled