Soldier step-by-step

Step 1: I knew that I wanted to do a melancholic soldier, so I did the basic pose in a 3D program called, appropriately, Poser.

Step 2: I did some sketching in Photoshop, using plenty of reference.

Step 3: I put in a cat, to be the focus for the soldier's gaze.

Steps 4 and 5: I find reference is essential, especially for drawing animals.

Steps 6 and 7: I worked on the face details and then the clothing, using the brushes at 100% opacity and no airbrushing, with black, white and two or three grey tones.

Step 8: That's it. Now all it needs is a textured background...