Can someone enlighten me?

[Vishajr]

I would like to know the basic idea on how this picture is edited? Using what tools and steps roughly. I would like to create something like this. thank you.

 

[Eggy]

Using a bear picture as base, the 'hairball' is actually digitally handpainted.

https://www.youtube.com/results?search_query=digital+hair+painting

 

[Vishajr]

ah i see. thanks man!!