Besides the source image, I started with this picture I took of my family, and cut out the 3 people to be used, and placed them in position. I then cut out the fish and made several of them adding them to the "water". I add shadows and and a small amount of shading to the cup.
step 2 of 2
I cut out the one duck from this picture I took and placed it in one girls hands and another to "swim" in the cup and added them in.
All images were used with the permission of the people in the images.