I make the sketch first, not a very tidy one.
Block the sketch, different colours show different layers. Because the pic only consist few objects, I want separate the layers, so it will easier to colour in one layer without disturb the other.
Brush on the colours, the glowing sands is the light source. I occasionally flip the pic, to find out if something weird and fix it.
Detailing the face and hair, loves Sandy's hair, it's a star shape isn't it?
Detailing Sandy's clothes.
Detailing the sand's dreams. Later I erase the sun in the left part because it's unnecessary (the spiky parts looks not good in my eyes)
Make the sands like fractals and make some layers with overlay mode on it, to make it more glowing.
I make Sandy and the sands bigger, because the left part of the pic feel too empty.
Adjusting the level. Finished!
(forget to flip it back again, but it looks okay this way)