Blur out the layer (Gaussian Blur).



Insert now a textile's texture, above the background's layer.



Make the necessary corrections on the brightness and the contrast, applying Image - Adjustments - Levels.



Change the layer's type on Overlay and minimize the Opacity of the layer till 50%.

 

Cut out several gold fishes from a certain picture and insert each of them on a new layer:



Blur out the edges of the fishes' fins and the tails, using the Smudge Tool.



Then make many copies of the fishes' layer. Correct their sizes and placement, selecting the Free Transform option and Flip Horizontal selection. Then we should also change the distort level of several fishes, using the Distort option.



Merge down the layers with the fishes and correct the layer's brightness, making use of the next selection: Image - Adjustments - Curves (ctrl+m).



Create a kind of marking on a new layer, having the circle's shapes, using the Elliptical Marquee Tool and clicking on the shift button. Paint it in black, using the Paint Bucket Tool.



Select the next filter: Filter - Render - Lens Flare.



Using the Gradient Tool, it's possible to add more light on it:

 

After that we should cut out the sphere and insert it on a new layer: File - New (ctrl+n). Decolorize it (shift+ctrl+u) and invert the colors (because the brush's preset recognizes only the black color). Apply also the next command: Edit - Define Brush Preset



Get back to the window with the processed picture and choose from the brush's list our new created brush, select the white color and change the brush's adjustments on the Brushes' window, like you may see in the tables below:



Then change the brush's size and insert on a new layer several bubbles above the fishes and above the girl.



Open in several new windows the images with not blossom out lilies.



Mark them out, copy them and insert each of them on a new layer, above all the layers:



Mark out the stems of all the flowers and extend them, selecting the Free Transform option.



Copy several times the layers containing the lilies and combine them the way we want to.

 

We should blur out the stem of each of the flowers, selecting the Turbulence Tool in the Liquefy window (the blurring can be done, using a big size brush. After that we may select a brush of small size to correct the thickness of the stems).



Merge down the layer containing the flowers, decolorize them and move off the black color out of the picture, applying Image - Adjustments - Selective Color.



Insert on a new layer, above all the layers, the texture of the water.



Create its reflections horizontally and vertically and minimize the color's intensity, applying the next command: Image - Adjustments - Hue/Saturation (ctrl+u).



Change the layer's type on Overlay.

 

We want the lines and the colors look smoother (characteristic for an underwater atmosphere) that is why we should merge down all the layers: Layer - Merge Visible (shift+ctrl+e), copy the new layer and blur it out a little, selecting the Gaussian Blur.



Change the layer's type on Darken. The Crop Tool and Rectangular Tool may be useful in representing the picture's frame.



The illustration is finished!

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