First, I took a picture of my dog playing outside. Next, I took a picture of my hand with a paintbrush, painting on a blank piece of paper. After taking both the pictures, I downloaded them on the computer and uploaded them to GIMP.

Changing the size of the dog layer so it fits the paper better:

1.  Layer

2. Scale layer

3. Change length and width to 3400

Adding an Alpha channel to both layers:

1.  Right click on layer

2. Select Alpha Channel

3. Repeat step for other layer

Turning off layers:

1.  Select eye button next to the dog layer

Removing paper and turning it transparent:

1.  Select by color tool

2.Threshold: 50

3. Click on the white area on the paper

4. Erase the paper

5.Turn it off ( select menu, none )

1. Turn on the paper layer  

2.Using the move tool move it into the paper

3.Turn off the paper layer

4. Duplicate dog layer

5. Turn off dog duplicate layer

Detect Edges:

1.  Filter

2. Edge-detect

Invert colors:

1.  Colors menu

2. Invert

Making it look like a pencil drawing:

1.Colors menu

2.Desaturate

3. Click “okay”

Making the picture look transparent:

1.  Right click on any layer

2. Select “ New Layer”

3. Change the fill type to white

4. Move layer to the bottom using the down arrow

1.  Select the black and white dog layer

2. Change the opacity to 85

3. Change the mode to “Dissolve”

4. Turn on the other two layers

Making the dog look like it’s being painted:

1.  Select colored dog layer

2. Select eraser tool

3. Increase the brush size

4. Erase where you want the pencil drawing to show

Final steps:

1.  Colors menu

2. Brightness contrast

3. Change the contrast to 23

Flattening the image:

1. Image menu

2. Flatten Image