After that, click on the "Sea" layer and go to Image > Adjustments > Brightness/Contrast and input the following:

• Brightness: -25
• Contrast: 0

The result will be similar to this image:

Now that that's done, let's now open "Sky III" by nestrstock.

Activate the Rectangular Marquee Tool (M) and select the sky. See image below:

When you're done, activate the Move tool (V) and drag the selected part of "Sky III" to our canvas. On the layer window, position this layer under the "sea" layer so that the "sea" layer would appear in front. Once done, rename the layer to "sky". See the image below:

Position the "sky" as shown on the image below:

The result is as follows:

After this, we will need to flip our "Sky" image horizontally for composition purposes. To flip an image horizontally, simply activate the Transform tool (Ctrl + T) and right click on the canvas to bring up the contextual menu; pick Flip Horizontal.

The result:

For composition purposes, we will transform our sky layer so that the beautiful parts of the sky would be seen. To do that, select the "sky" layer once again and activate the Transform tool (Ctrl + T) and follow the instructions shown on the image below:

After that, we're going to transform it once more, and again, for composition's sake. This time, we're going to resize the sky for the viewer to see bluest part of the sky and to make our image appear more minimal.

To start, click on the "sky" layer and then activate the Transform tool (Ctrl + T). See more steps on the images below:

The result:

Once you're done with that, activate the Transform tool once again and rotate the image as seen below:

The result should be similar to this:

Now, we're going to create the light on the horizon. To start, let's create a new layer by pressing Ctrl/Cmd + Shift + N on your keyboard. When the New Layer box opens, type: "Light 1" as its name. Next, position this layer between the "Sea" and "sky" layer. Once you've done that, activate the Brush tool (B) and input the following settings:

• Brush size: 500px
• Hardness: 0%
• Opacity: 15%
• Flow: 100%
• #: fff9c7

To input those settings, first press B on your keyboard to activate the Brush tool (B) and input all the settings mentioned above on their respective places on the Options window (Shown below). See image below: