I like how open-ended this challenge is!
Just throwing my metaphorical hat in the ring here, the first idea I had on hearing the theme was of a character imagining a better life for her/his/itself, escaping whatever horrible reality it is in by dreaming.
I'd be open to collaborating with concept/environment artists who find this idea intriguing, or I'll concept it myself, we'll see! Since all my free art-working time is currently spoken for, I won't be able to start really working on this until the 13th of March but I thought I'd make this thread now just to keep my thoughts in.