Water Angel Nymph Anime Picture

(I've decided to decolorize the skin with Hue/Saturation)
Choose a Brush Tool of Hard Round type to dark out the hair near the contours.



Select now a brush with smooth edges and mark out the place of the flares to be.



Using the Smudge Tool, represent the flares on the hair's locks, with zigzag motions.



Choose the Gradient Tool now and brushes with smooth edges to add more light on the hair and on the girl's figure. Do it on the layer with the flares situated above the contours.



Introduce on a new layer, above the layer with the background's painting, the water's texture:



Place it on the necessary angle and correct the size (ctrl+t). Select the Gradient Tool to decolorize the upper part of the texture:
 


Change its color selecting Image – Adjustments – Selective Color.



Using the Gradient Tool on the water, hide the unnecessary flares:



Apply on a new layer, above the rest of the layers the next filters: Clouds, Plastic Wrap and Glowing Edges, the same way we did with the sphere. Then create a mask out of this layer: Layer – Add Layer Mask – Hide all. Select a white gradient and make the layer visible this way:



Select the next command: Layer – Remove Layer Mask – Apply and give a nuance to this layer, using next combination: Image – Adjustments – Hue/Saturation (ctrl+u).