Background information

Development on Puss in Boots: The Last Wish had already started in 2012, with Guillermo del Toro mentioning that a few drafts had already been completed. It was officially announced under the title Puss in Boots 2: Nine Lives and Forty Thieves in July 2014.
It then received a full rewrite in 2015, and finally retitled itself as Puss in Boots: The Last Wish in 2020.
The film went through a lot of other changes - the main ones being a lot of director switches (including Bob Persichetti, director of Spider-Man: Into the Spider-Verse, between 2019 and 2021) and a few scrapped characters like Don Manolo (a villainous shoe cobbler).
Personally, one of my favourite ideas which was obviously toyed around with is the pink feather on Puss's hat! (You can see pink and blue versions in art by Jesús Alonso Iglesias and just the pink one in edited Joseph Feinsilver art and vis-dev art).

Concept art

For various reasons, I prefer to just link to artists' own posts and portfolios. I also do not want to give additional credits (e.g. "art by x, based on the idea by y") because animation is such a collaborative effort, and crediting everyone who worked on a certain prop or location would take days!

There are some images that continuously come up when searching for concept art online. A lot of them are from this Animation Magazine article. If anyone knows who drew them, please do get in contact!

Chelsea Blecha (visual development artist) has a portfolio website with a lot of colours/lighting keys and art cards, all on one page.
You can also find her work on her Instagram:
Dark forest landscape
Dark forest landing
Cuteness overload (art card)
Three bears (art card)
Fleeing the wolf
Panic attack
Pocket Full o'Posies (posted by DreamWorks, also here)
Wishing star

Christa Carr (visual development artist) designed props and environments.
Her design work for Mama Luna's Cat Sanctuary was also posted by the DreamWorks and Puss in Boots accounts.

Joseph Feinsilver (art director)
Forest (also posted to Instagram by him and by DreamWorks)
Waterfall (also posted to his instagram)
The transformed dark forest (also posted to his instagram)
Tree scene (also posted to his instagram)
Sleeping giant fight (instagram)
He Jung Park (Digimatte artist) worked on the valley for the giant fight. (Also posted by DreamWorks here and here.)
Puss in boots flashbacks (colour key)
Andrea Blasich (Character designer) did a lot of character sculpts, which you can see on his instagram:
Goldi (first sculpt)
Goldi (final sculpt)
Perro
Don Manolo
The Big Bad Wolf
Shiyoon Kim (character designer) and helped develop a lot of the look of the characters.
Perro
The Sleeping Giant
Don Manolo
The Big Bad Wolf (early versions)
Puss in Boots(edited versions of his original design, showing subtle shape changes)
Jesús Alonso Iglesias (character designer) helped develop a lot of the later designs. Here are some links to his work on Instagram:
The sleeping giant (1)
The sleeping giant (2)
Goldi (early versions)
Don Manolo
Perro (early versions)
Perro (early versions)
Puss in Boots