Now I want to separate the upper part of background from the lower part. For this I'm going o use quick mask.







I've copied the upper part to a separate layer. You could see this in the layer box that the upper part stays on the separate layer.







I've also overlayer the top of the image with cool gray background with layer mode is set to color burn.



Transform this cool gray gradient layer a little bit. But this is not very necessary to do. That effect It has could be hardly seeing, but anyway…..



I've now made a selection, a small one and put it to color burn filling it with gray.

Now I've made about 70 copies of this layer. Well it can be done easier that it sounds. Just hold ctrl while dragging the layer.











This way we made some value to our background.



Now you can select all these little black layers. And merge them together.



Now to the architecture; Use outer Glow to each of the ARCS, select cyan color.



Layer styles can't do all of it. So create a new layer choose a soft brush and paint some of the reflection and other details.



We will make some bubbles by setting the basic rough round brush to scattering.







Also a little bit soft green, crop the image a little bit and we are done with making a sea base.











Hope you've learned how some elements can be done ever without a tablet.