Here are the step-by-steps of the requests as I promised
Finished picture: [link]
More: [link]you know, I always thought when looking others' "step by step" "How did s/he go from B to C??" But now I see I'm doing the same thing (TvT)"
Program used: the GIMP
All I used was the paintbrush with a round brush (with 'opacity' and 'size' checked), the ink tool and lots of smudgeedit:
pointed out, the hand of the girl is.. wrong
so I fixed it in the final version