first copy the sky and rotate it in such way that you get the reflection of the sky. then crop a part from the trees that are in the background of the source image, use erase tool and a fuzzy brush to create the edges. ad the tree trunk. after this crop the stone ball from the image and copy it into the new document. set it on screen and you'll see that you'll get a nice transparent bubble soap :P
step 2 of 5
step 3 of 5
after you've colorized the two parts of the image, the sky and the reflected sky, make some more small bubble soaps. Size and resize them using the free transformation tool.
step 4 of 5
add some water to the lower part. blend it on overlay mode, at 50% opacity.
step 5 of 5
as the top part represents the sunny one, added some light beams and set the on overlay.Enjoy!