copy and add the snake body to certain areas to make it match the fish head and later the shark tail; warp where necessary
step 4 of 8
cut out and add shark tail and fins
step 5 of 8
add the blue/black gradient background and blend in the animal
step 6 of 8
blend the different body parts together by masking and feathering
step 7 of 8
add the jellyfish, correct the light on he fish head and blur the edges slightly
step 8 of 8
create the bubbles from solid gray circles (some bevel and emboss, cutting out the inside, opacity set to 5% and blend in with the water)
Finally merge all visible layers to one, duplicate, blur the bottom layer and set up a gradient layer mask on the top layer so that the fish gets gradually blurred the further away from us it is....done