Creation steps:
Create a new file and use mirror/cloud/relief effects to create mountain and rock textures, and select the tool or eraser tool to create distant mountains;
Duplicate the distant mountain layer and use the deformation tool to create the distant mountain, mid-range mountain, and close-range mountain.
Adjust the size, height, and shade of the mountains on each layer to form the preliminary composition of the work.
Use the Brush Tool/Drip Splash to draw the clouds, and use the Transform Tool to adjust the momentum of the clouds.
Copy the cloud layer several times, place it where needed according to the virtual and real distance requirements, and adjust, deform, thicken and lighten it.
To create the sky, a white background layer was used, and a cloud layer was inverted and copied twice, one thick and one light, to create the momentum needed for the composition.
Make final adjustments to the overall effect: use filter/sharpen/sharpen the edges several times to highlight the outline of the mountains and rocks; symbolically process rivers, boats, etc.; use curves to adjust the black and white fields to create an ice and snow effect.