I created a linear gradient from light to dark blue. I selected an area of the picture, added difference clouds, and then some plastic wrap to that for the water surface. I also added an omni light for the sun rays.
step 2 of 8
I used the top of the image to create the bottom of the scene and played with the blending modes to achieve a proper light and effect.
step 3 of 8
I masked in the turtle and created the sun rays in the water: added clouds, a radial blur to them and the soft light mode.
step 4 of 8
I added the tree which was duplicated and rearranged to look bigger and with more branches and a thicker trunk.
step 5 of 8
I used the fish from the following 2 photos. They are both from my personal collection.
step 6 of 8
personal collection
step 7 of 8
I added the fish and masked some of them behind the plant.
step 8 of 8
The shell and the "coral" - plants come from the top of the tree. I selected the top part and resized, wrapped and distorted. For the plants, I multiplied layers a few times and changed colors and sizes, so that they appear in more depth.
For the shell desaturated the top of the tree, again wrapped and distorted and made the 2 parts of it.
The pearls were created with the custom shapes and some emboss and shadows effects.