I wanted the white of the eye back in the image and painted it with a soft brush. Duplicate layer and transform flip vertical, blurred this layer with 30 px.
I also added some blood vessels in the white of the eye.
For the other side of the eye, just duplicate layers, flip horizontal..
step 4 of 14
Added two water layers, both different brushes. Set the first layer on 60% and the second layer on 45% (opacity)
Added the "rolling waves" and duplicated the layer two times to fill the bottom of the image. I masked out the hard lines and so that the waves overflow in each other.