Lake source is flipped horizontally then duplicated, then duplicate is moved just to the right to allow the rock to be joined to rock of 1st layer.
step 2 of 6
Mermaid has been chopped and color changed here with color/balance tool.
step 3 of 6
Cloning of rock is done, extending it down so that the mermaid can be sitting on it. Mermaid is scaled to proper size, and boat is also brought into scene to be chopped and scaled. It will also be reduced in brightness to blend better into background and water.
step 4 of 6
Seaweed is added using brush tool to draw and then fill in. Shading is added next with dodge and burn tools.
step 5 of 6
Soft airbrush is used over mermaid to give a flesh look instead of rough sculpture look.
step 6 of 6
Star layer is added, reduced in opacity, then partially being erased to allow most of mermaid to show. Filters in red/brown and blue are added at 60% opacity, then a light grayish spray goes into image around foreground and rock to finish it off.