In this tutorial we'll learn to combine different photos, correct the colors, create drifting distorts, move off the unnecessary objects of the pictures, change the coiffure of the model, represent the hand out of the bubbles, use different textures, create the effect of a motioning object and smooth out little the picture.

For the beginning we have to open in a new window the picture representing the sand on it: File – Open (ctrl+o), I like this one:

Underwater Dance

Now we should copy this layer to make possible working with it (move it on the icon “new Layer” on the Layers window). The previous layer must be deleted (by moving it on the icon “Delete Layer” on the Layers window also). Now we should mark out a part of the picture, representing the stone and the sky (Rectangular Marquee Tool) and erase it. We should enlarge a little
 
the picture in its highness, selecting the Crop Tool.

Underwater Dance

Open in a new window the picture of the sky, which will be inserted later in our picture (ctrl+o). Mark it out and make a copy of it: Edit – Copy (ctrl+c). Get back to the previous window and insert it on a new layer: Edit – Paste (ctrl+v). Represent its reflection now horizontally: Edit – Transform – Flip Horizontal and then make the necessary corrections on its size, using the next command: Edit – Free Transform (ctrl+t).

Underwater Dance

Create now a mask out of this layer (sky's layer): Layer – Add Layer Mask – Reveal All. Then select the Gradient Tool of black color and hide the sharp line between the sky and the land.

Underwater Dance