I have created the body and fins of the shark out of the handle of the scissors.
The gills and the teeth are made of the round thingy.
(All warped with the warptool)
The eye was drawn by myself


I hope that you understand it, I forgot to make a sbs. So I had to make a quick one.

I made the background with the gradient tool. First select the linear gradient tool and select two colors. Now make an new document and select the angel gradient tool, now color the background witht the gradient( rainbow colors > noise ). Then select the colors which go downward and make them grey.

Now blend the two gradients, ( set the angle one as 'overlay' )
It starts to look like an underwater world now.

To finish the background, I used a bubble brush( I forgot where I got it, but I gues I made it by myself with an tutorial) and I used a brush to make the edges darker.