PAGE FOUR
Step 9
Add a new layer. Layers/New Raster Layer. Name it spots.
Change your foreground/stroke to black #000000.
Go to your paintbrush 
, click on tool options. Set it to:
Shape- Round, Size- 23, Hardness- 90, Opacity- 80, Step- 25, Density- 33
Click the little paintbrush in the upper right corner. Choose chalk in the pop up window.
Put spots all over your cow back.
Go to your retouch tool...
.. go to the tool options and set it to smudge. Smudge around each spot.
Selections/Select None
Click on your lasso tool..
.. Go to the tool options, and set it to point to point. With point to point you will left click trace all around the bottom of your cow to make feet. When you get back to where you started, then, right click and the two ends will join together.
Add a new layer. Layers/New Raster Layer, name it feet. Make sure that your foreground (stroke), is set to black #000000.
Flood fill the feet. Selections/Float
Go to Effects/3D Effects/Inner Bevel, use these settings:
Bevel: the second from the top, Width- 14, Smoothness- 15, Depth- 12, Ambience- 0, Shininess- 50, Color- white, Angle- 180, Intensity- 50, Elevation- 30
Selections/Select None.
Now would be a good time to save.
*SAVE*
Go ahead and save in .psp. Saving in psp format will save all of the layers.
Step 10
Add a new layer. Layers/New Raster Layer, name it line.
Click on the draw tool 
Go to the tool options, set it to single line, and width: 2.
Draw a line down the middle of the feet.
Go to Blur/Gaussian blur. Set it to 3.00
Ok, now, it looks like a cow, but it doesn't have a face.
Click on your Preset Shapes tool 
then, go to the tool option, and check Vector, and Antialias, set it to elipse.
Set your foreground (stroke) and background (fill) to white #B57653. Draw a small oval shape.
Go to Layers/Arrange/Bring to Top
You may want to click on your magnifying glass to work on your eye.
Now, add two nodes. One on each side of the bottom one.
Pull the two bottom nodes down and out a little to form the base of the eye.
When you are happy with your shape, then, go to:
Layers/Convert to Raster Layer.
Go to your layer palette, click on the eye layer, and right click, rename it eye.
Change your foreground (stroke) and background (fill) to black #000000.
Click on the Preset Shapes again. Draw a circle in the middle of the eye area.
Click on your object selector. Move and stretch it until you have your pupil where you want it to be.
Now would be a good time to save.
*SAVE*
Go ahead and save in .psp. Saving in psp format will save all of the layers.
Step 11
Go to Layers/Convert to Raster Layer.
Selections/Select All, Selections/Float.
Go to Effects/3D Effects/Inner Bevel, use the same settings as before, except, change the angle to 335
Selections/Select None
Go to your layer palette. X out evertything but, the eye layers. Make sure that you click on one of the eye layers, then, right click, Merge/Merge Visible.
Right click again, choose rename and rename the merged layer to eye.
Then un X the other layers.
Go to Edit/Copy, Edit/Paste as New Layer.
Image/Mirror. Move your eye into position.
You can stop now, or go ahead and add some eyelashes.
Add a new layer. Layers/New Raster Layer
Name it eyelashes. Click on your draw tool. Go to the tool options, set it to Freehand, and width 1.
Set your foreground (stroke) to black #000000
Set your background (fill) to null-->
Draw your eyelashes. Move them above to the top of the eye
Then go to Edit/Copy, Edit/Paste as New Layer
Image/Mirror, move eyelashes into place.
Now would be a good time to save again.
*SAVE*
Go ahead and save in .psp. Saving in psp format will save all of the layers.
Step 12
How about a bell. Well,
Click on your Preset Shapes tool then, go to the tool options, and check Vector, and Antialias, select Rounded Rectangle.
Set your foreground (stroke) and background (fill) to white #D6B620. Draw a rectangle shape.
Click on the Object Selector 
Place it on the rectangle and click.
Select Node Edit in the drop down box.
Pull the outward bottom nodes out and the two inward top nodes inward.
When done shaping. Go to Layers/Convert to Raster Layer.
Selections/Select All, Selections/Float. Go to Effects/3D Effects/Cutout.
Same settings as before.
Selections/Select None.
Go to the Layer palette and move the bell layer below the head layer. Just click on the layer and drag it below the head.
Click on your Preset Shapes tool then, go to the tool options, and uncheck Vector. Change your shape to elipse.
Use the same color as the main bell layer. Draw a small circle. Go to Selections/Select All, Selections/Float.
Effects/3D Effects/Inner Bevel. Use these settings:
Width- 30, Smoothness- 100, Depth- 100, Ambience- 46, Shininess- 0, Color- White, Angle- 180, Intensity- 85, Elevation- 90.
Selections/Select None
Layers/Arrange/Move Down
Make sure that everything is where you want it, before you go to Layers/Merge/Merge Visible or Merge/Merge All (Flatten)
*SAVE*
Go ahead and save in .gif or jpg. If you want to save it as a tube, save it in the psp format. If you want to add a background, then, flood fill layer 1 before you save it as a gif or jpg.
