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I start with the object I want to focus on. And because of the nature of my work, I usually begin with a black and white image.

Then I begin adding stuff on top or behind until I feel I have enough detail

After that comes the after effects, such as gaussian blur (I love you) layers in different settings, color balance and whatever else I need to get things right.

The end result is a 30-40 layered mess. Not pretty and organized, but usually good looking.