“For this Halloween-themed painting, I wanted to do a sexy pinup girl, and of course, Halloween plus girl equals witch! With my main subject decided, I considered her pose and the composition for the sketch, and meanwhile I also started thinking about other things that are associated with the holiday: jack-o’-lanterns, black cats, bats.”
http://www.cgarena.com/freestuff/tutorials/photoshop/witch/witch.html