Step1: Strech the texture and then with lasso tool cut the edge to create a wave form
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Step2: For creating the whale insert the picture and with pen tool create the mask. Insert the texture for the whale too.
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Step3: then drag the mask on the texture.
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Step 4: Do the same for the white parts too with the same tehniq
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Step 5: This is how it should look like.
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Step 6: Building the oil rig
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Step 7: Created the fire and with 3 different layers and a bit of color adjustment.
Created the sky too
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Step 8: created the oil spill
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Step 9: created the smoke the sun and the cloud.
thanks for watching ;)
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Step 10: Adding the quilt on the curtain.
Put the picture of the curtain in gray (ctrl+shift+u).
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Step 11: drag the quilt picture to the grayscaled curtain, change the blending mode to multiply with a 50% opacity. mask the unwanted parts
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Step 12: duplicate twice the quilt and change one of them the blending mode to soft light, the other one stays multiply with 50 % opacity. create some reflexions you can see that in the final image.
thanks for watching again.
good luck,
peace