Similarly create an arm for the other side.



Create a few ellipses to create leg and feet as shown.



Duplicate the layer. Press Ctrl+T. Right click and select Flip Horizontal and place on the other side.



Create a rounded rectangle using rounded rectangular shape tool. Press Ctrl+T. Right Click and select Warp. Adjust the nodes to get the shape as shown. Apply some stroke layer style.



Create an ellipse using elliptical shape tool. Apply the same layer style.



From layer menu select layer style>>create layers. Select and merge both the resulting layers. Select eraser tool and remove upper left area to create the wing.



Similarly create more feathers using the same technique.