Layer 01: Watercolor Texture 3; blend mode Normal, 100% opacity.
Layer 02: Photo with masked out unwanted parts of the photo; blend mode Multiply, 100% opacity.
Layer 03: Duplicated (cmd/cntr + J) layer 2; lassoed bottom area with a 4% feather and used a Motion Blur at 90º, Distance 295, blend mode Pin Light, 100% opacity. Refined the mask area using white on a low opacity to transition the photo back into the blurred area.
Layer 04: With the lassoed area still active, I duplicated it (cmd/cntr + J) the bottom area and stretched it upward just above the hay bale, leaving the texture to point to the hay bale and sheep. Blend mode Multiply, 36% opacity.
Layer 05: Duplicated layer 4 and went over the lines with the Smudge tool horizontally to give it a more painterly feel. Blend mode Multiply, 100% opacity.
Layer 06: Duplicated Layer 1 and moved it to the top most layer (06) and used a motion blur on the entire image at 90º, distance 295. Blend mode Soft Light, 100% opacity.
Layer 07: Duplicate the texture and again set it to top-most layer (07) and set it to Overlay, 100% opacity. Then I used the emboss filter 1 pixel high and 500%. This brings the texture out again having lost some of it with the previous layers.
Layer 08: The last layer I lassoed the darkest sheep who had become too dark in the process and used Levels to lighten it and make it visible again.