first open your image. then with whatever technique you use, extract the boy.
step 2 of 7
now go to filter-artistic- plastic wrap. and give 12,9 and 6 to the values. then go to image-adjustment- desaturate.
step 3 of 7
create a new layer above your image. and apply linear gradient. press right click in the mouse ando go to editor and choose four different tones of blue. ctrl+clikc your boy layer so you can get the ants around the boy and apply the gradient.
you get this
step 4 of 7
open your sea image, and select the splash part of the picture.
step 5 of 7
in a new layer go to image-adjustment-desaturate. again go to image-adjusment and levels. move the values until you get the whites whiter, and gray turn into black. now go to select-color range and pick up the white- press ok. now you have a selection of the splash.
step 6 of 7
press ctrl+c and go back to your image. in a new layer, press ctrl+v and paste it.
now press ctrl+ t to transform and move the splash where you want it. press transform+warp to give the form adjusted to the body of the boy.
step 7 of 7
keep doing tha same, and continue adding splash to the different part of the body.
when you are done. change the blue color of the background and give it a blue darker color.