(click on image to enlarge)
Note: to complete the lesson you will need photos of fish, boats, sand texture, water texture. The author does not specify a link to the material used. However, all the necessary material can be found on sxc.hu.
Open a new document.
Insert any image of the earth (stones or sand).
Transform a layer with earth. I used Free transform (Free Transform) and Perspective (Perspective) (Transform – Free Transform (Edit> Free Transform) and Transformation – Perspective (Transform> Perspective)).
Note translator: For faster activation of the transformation command, you can use the key combination Ctrl + T.
Duplicate the ground layer.
Adjust the color using Color balance (Color Balance) Levels (Levels), Hue / Saturation (Hue / Saturation).
Turn on Quick mask
(Quick Mask) and fill the layer with black and white Linear gradient
(Linear gradient) (while holding Shift).
Disconnect Quick mask (Quick mask) and go to Filter – Blur – Gaussian Blur (Filter> Blur> Gaussian Blur), radius 13-16.
Create a new layer and paste the water texture.
Repeat the previous steps.
Duplicate the water layer.
Go to Editing – Transform – Flip Vertically (Edit> Transform> Flip Vertical).
Place a layer on the bottom surface and stretch it.
Go to Image – Correction – Levels (Image> Adjustments> Levels).
Move the center gray slider to the right and the white to the left.
Change the blending mode to Multiplication (Multiply) and lower Opacity (Opacity) up to 80 – 90%.
Add a Vector mask
(Vector Mask) and fill it with a white and black gradient.
Go back to the water layer.
Create a selection using the tool Rectangular area
(Rectangular Marquee).
Copy and paste it on a new layer above the water reflection layer.
Go to Filter – Blur – Gaussian Blur (Filter> Blur> Gaussian Blur) (radius 25).
Go to Filter – Blur – Motion Blur (Filter> Blur> Motion Blur) (radius 0, 400).
Spread a rectangle vertically.
Add an image of a boat or ship.
Add a Vector mask (Vector Mask) and erase part of the bottom edge of the boat, to give the effect of sinking in the sand.
Ctrl + click on a layer with a boat.
Note translator: this action will form the selection of the boat.
Create a new layer.
Fill it with (selection) Linear gradient (Linear gradient) from black to transparent.
Convert layer. Go to Edit – Transform – Flip Vertically (Edit> Transform> Flip Vertical). Edit – Transform – Tilt (Edit> Transform> Skew).
Place this layer under the main layer with the boat.
Add some seaweed. For this, the author used these brushes.
Create shallow water.
Open the fish image.
Remove the background.
Edit – Define Brush – OK (Edit> Define Brush Preset> Ok).
Apply the following settings for the brush:
Test the brush.
Add a Vector mask (Vector Mask) for the fish layer.
Fill it with a linear black and white gradient just like in the example below:
Draw a few bubbles on the new layer, just as shown here:
Set the blending mode Bright light (Vivid Light).
Create the sun’s rays.
Create a new layer.
Press key “D”(Approx. Translator: thus we set the colors black / white)
Filter – Rendering – Clouds (Filter> Render> Clouds).
Filter – Stylization – Edge Glow (Filter> Stylize> Glowing Edges).
Filter – Blur – Motion Blur (Filter> Blur> Motion Blur).
Edit – Transform – Perspective (Edit> Transform> Perspective).
Add a vector mask. Fill it with a linear black and white gradient, as in the example below:
Create a new layer. Fill it with a linear gradient from black to transparent. Blend mode Multiplication (Multiply), Opacity (Opacity) 58%.
Erase the top center using a soft round brush or eraser. 
.
And here is the result!
(click on image to enlarge)
Author: Alfoart.com
