These are the chosen selections from the source image
step 2 of 10
Free Transform & warp
step 3 of 10
Stacked everything into layers. Made it into two groups (one for the front part of the wings and one for the back part of the wings). Duplicated it. Then Transform>Flip Horizonal everything.
Brought in the Ocean background and positioned it so the woman appears to be sitting on the water just before the breaker. I needed to do a little more touch-up to the female's masking to make the area where the water and her skin meet look more natural. Well, as natural as a person sitting on water can look.
step 7 of 10
More masking to make the front foot look as though it were submerged.
step 8 of 10
Now, to make those wings look more demensional instead of like a flat cut and paste (compare the view left side to the view right). I use a LOT of dodging and burning. Each piece of the wings were kept on separate layers to make this easier, but it added more time to the whole process.
step 9 of 10
With both sets of wings touched up.
step 10 of 10
Needed to adjust part of the background so that the woman's eyes were aligned with the horizon. This involved some clone stamping in the middle part of the background.