Render Clouds and apply a "plastic wrap" filter to it. Distort the image and place on top of your canvas. Set blending mode to Linear Dodge(add).
Duplicate layer, transform, flip vertical and place on bottom of canvas. Set blending mode to Color Dodge. Play with oppacity.
step 3 of 8
Use layer masks to blend the top and bottom layer in with the background. Add Lightbeams through the water. Render Clouds, go to image adjustments and treshold. Now apply a Radial Blur filter to the image. Make sure its set to ZOOM and max amount. Use a layer mask to get rid of some light.
step 4 of 8
I made this bubble myself by using the elliptical Marquee tool and a paintbrush.
step 5 of 8
Added my Bubbles to my canvas and the masked Sea Star.
step 6 of 8
Added some more seastars, played around with fill and added a beautifull jelly Fish, thanx to K2luvs for providing this image at sxc.hu
Blending mode on the Jelly Fish is set on Color Dodge.