I took an image with clouds and turned it on its side.
step 2 of 3
Open the image of the girl and crop it. I duplicated the image and adjusted it with a photo filter. I used the preset Underwater and increased it. Each layer of the girl I adjusted the color.
I used a crackle brush and frost brush to create the frame around her face
step 3 of 3
All the previous layers were duplicated and adjusted to get the colors I wanted. I merged all the layers and added some clouds, faded them and switched to overlay. Merged it again, cropped it and came up with the final product.