Something I was working on at Piñata. I did the wheat in 3ds max and rendered it with VRay. It was then heavily painted over in Photoshop by Tuomas Korpi. The background and all the other elements were also done in Photoshop by Tuomas. Getting the lighting and material right was pretty tricky and we ended up rendering around twenty different passes. As a side note the Photoshop file ended up being 3,82 GB, ~400 layers with resolution 5956 x 7942.