Use the last described method to make one more layer, reserved for the fir tree.



The layer’s parameters: Blending Options>Gradient Overlay



Gradient’s parameters:

 



The next layer should be done, applying the same method, but the layer should have the next color: #253825



Pass to representing the next layer:



The layer’s parameters: Blending Options>Gradient Overlay



Gradient’s parameters:

 



Using the Pen Tool (P), represent the next layer of the fir tree, having the color this time #111D13



Next we’ll pass to representing the trees’ trunk, colored with #24110E. For creating this element, we’ll use the Rectangle Tool (U). Place this layer lower than all the layers belonging to the fir tree (on the layers’ panel).