Rendered in Blender Eevee with Instant Impostors add-on to make the trees from high poly to low poly or in the term Impostors, the parallax effect is made in such a way from using advance shader nodes technique to make it look like 3D parallax looking trees in Eevee
( Currently Instant Impostors add-on only supports with Eevee )
Full animation from this image render will be coming soon ( long render times lol )
The Instant Impostors by Alex Heskett aka Nugget