Hi iwavethegrain, for me your image isn't coming up.
Edit:
Ok now I can see the image. From my limited knowledge of photoshop, I would say that they have made use of several layers here. One for the reeds, one for the stripey background and one for the sun. These obviously all overlay each other, with the stripey background as the bottom layer and the sun as the middle layer, with the reeds as the top layer. Not sure if this helps much as it doesn't tell you how to actually make the reeds and things, but I guess some brushes and shapes would help there
