Its 2D to 3D. I have made this model for my Blender Tutorial Video. I have used Light Linking , A new feature in blender released with 4.0 Version and explained how to use this feature.The concept art i have used to make this model is from amazing artist " Samantha Germaine Sim Violet1202"
Light Linking Tutorial Video : https://youtu.be/HMwywd5-RUs
Get this model https://artstn.co/m/golLA