Cut parts of picture to create the houses. Used liquify and free transform tool.
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Dodge and burn for the contours.
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To create the water I used a new layer and painted it with the bucket. Then filters difference clouds, motion blur, chrome. Adjusted the colour with hue/saturation. To make it transparent I duplicated the layer, set opacity at 73% and then erased parts of the previous layer to let parts of the picture seen through it.