I honestly did not see this illustration as possibly inappropriate until my wife commented on the carrot and fingers and now looking at it I realize the “rabbit” is making an O face. No innuendo intended, promise.
I began with fingers and that lead to creating a head like a rabbit’s in the center, then I noticed the places around the head for items to fit like puzzles, i.e. the bird, candle, carrot, and grass. The drawing portion was basically finished, but when I make this stuff I feel a need to create backgrounds for completeness, which allows me to experiment with textures and colors. Lastly, I created a solid color layer to cover the whole thing and tried out different layer effects until I felt comfy with the colors.
If I was going to change anything, I would add more lines and shadow where the bird’s mouth and the candle meet the fur protruding from either side of the head.