I enlarged the photo, filled in the area to match and removed the people.
step 3 of 8
I cut out the lamp post and one horse and brought them to the whale. I then seperated of the horse from the lamp post with copy via layer and then masked out on the post. I then cut off the tail and front legs and reshaped them using free transform and warp. I also copied a bit of the mane and brought it down to the tail.
step 4 of 8
I worked on the post, turning it into a lamp with a bulb, and repairing where the horse tail had been removed. Lowered the opacity to make it look more underwater.
step 5 of 8
this step and the next 2 are playing with shading, highlights and opacity to make the images blend.
step 6 of 8
More blending
step 7 of 8
blending. there are alot of adjustment layers, shading layers, grouping folders and blending modes in finished product.