Create an image that shows somebody's inner side.

This can be a human or an animal. Use symbolic language to convey the message.

Contrasts work good. You can show that somebody who looks like a predator is really nice and soft inside, or a sweet looking creature is evil inside.

The technical focus of this assignment is the use of layer masks.

The design focus is to use symbols.

Start with duplicating the image layer.

Remove background.

Keep the original layer as a backup. Turn off its visibility.

Back to the image layer.

Duplicate the layer again and darken the image.

Use Levels or Hue/Saturation settings. This will serve as the "inside" of your character.

Place the "dark" layer under your image layer.

Now let's get started!

Select your top layer.

Add Layer Mask to it (at the bottom of the Layers palette).

Select the Eraser tool.

Hardness 100%

Start erasing the "bands".

Make sure "Mask" thumbnail is selected.

Complete all parts.

Now fix the details for each "band".

Swap the colors (set White as foreground) and continue using the Eraser tool to return parts of the image that would logically be in front (head, fur, whiskers, etc.).

Round eraser creates round corners (red arrows).

Change the size of the Eraser to make the corners more realistic (green arrows).

Switch to the "dark" layer.

Add Layer mask to the dark layer.

Remove parts of the image to create an illusion of spiral bands. Make sure a dark band is a continuation of a front band.

So start at a corner and erase in the opposite direction of the front band.

You can see how front cuts go in the opposite direction to the back.

Take your time and try to picture how the band would go.

If you make a mistake - don't worry - it's easy to fix it as long as you work on the layer mask.

Place another image between the front and back layers.

Add background.

Add shadows or highlights to the "inside" image to make it look like the object is actually inside.

Add shadows or other adjustments to place your character in the environment (fog and shadow in my case).

Be creative with the images!

Have inner parts go outside of the character.

Don't forget to add shadows where needed.