Extract the girl (except the hair), put on the waterfall
step 2 of 11
Extract some parts of the branch to make the hair
step 3 of 11
Distort each of the branch to make them different
step 4 of 11
Blurring (by lens blur) a part of the waterfall behind the girl, use the feather of 200px
step 5 of 11
Clean the hair and shadow on the skin by clone tool
step 6 of 11
Use the brush to paint the remaining part of the hair (low opacity brush, I used the tablet). In the brush option, mix the foreground and the background colors to have a dynamic look of the hair.
step 7 of 11
Finish the hair
step 8 of 11
Make the water drops. Create new layer and change some options in the blending mode: Fill: 0, slight drop and outer glow, change the bevel and emboss as in the photo. Now every figure you draw on this layer will have a water-like look
step 9 of 11
Make the necklace glowing by dodge tool, make the water in front of her and behind her, moving blur the behind layer
step 10 of 11
Make the "lens effect": make the hexagon and fill with black color, define as the brush. Choose the created brush and change the option to make them scattering, dynamics in opacity, flow, size and flip by both axes. Then I just use my pen to make this effect. This layer can be reduced a bit in opacity and Gaussian blur by 1
step 11 of 11
For the water splash, use the round shape (basic brush) and control the scattering option. Use the white brush and paint on the desired area.