Still in the same layer, add a layer mask into it. Mask certain parts using Brush tool to hide unwanted shadow areas. See image below for guidance.
Open whale image, create selection of the whale using any selection tool you like ( I’m using Magnetic Lasso tool ). As usual, copy-paste the selected whale into our working document. Place it between layer group ‘cruise’ and ‘iceberg01′, lets call this layer ‘whale’.
Adjust whale size using free transform command, and then go to Edit > Transform > Flip Horizontal to flip it.Create a new layer, name it ‘splash’ because we’re gonna draw some water splash in this layer. Grab Brush tool from the toolbar, pick a spatter brush and lower the opacity to 50%. Choose white as brush color then click several times ( don’t click and drag, the result will be different ) in certain areas where water splash should appear, use your imagination.
Open the second whale image. Select the whale silhouette (I’m using magic wand tool to select it), then copy-paste selected image into our working document.
Place whale silhouette layer below whale layer, rename its layer to ‘shadows’. Flip whale silhouette horizontally then resize until it fits the whale body. Erase unwanted shadows parts using hard round Eraser tool, see below image for guidance.
Now we need to fake the ‘deep underwater’ blurry effect, using Blur tool with 50% strength (see below image for guidance). Add layer mask, then using the soft round Brush tool with 25% opacity, mask whale’s shadow to create the semi-transparent look.
Add a new layer between whale and shadow layer, we’re gonna add more shadows in this layer. Ctrl+Click on the layer whale thumbnail to load a selection, then go to Edit > Fill menu. Inside the Fill dialog, choose 100% Black and then click OK to fill the selection. You won’t see the result since it covered by the whale layer.
Rotate whale’s shadow to left, erase unwanted parts using hard round Eraser tool with 100% Opacity.
Change the blend mode to Soft Light and reduce the Opacity to 75%. As usual, keep organize by grouping the whale-related layers into one folder.
Open shark image, create selection for the shark ( I’m using Pen tool to do it ). As usual, copy-paste the selected shark into our working document.
Place shark layer between ‘inside’ and ‘left’ group. Change the blend mode to Luminosity and adjust shark size and position like shown in the below image.
Go to Image > Adjustment > Shadows/Hightlights menu, adjust shadows amount to 50% then click OK to apply. Shark image will be much brighter then before.
Create a new layer below shark layer, we call it ‘shadows’ because shark’s shadow will be drawn here. Load shark selection by Ctrl+Clicking the shark layer thumbnail. Press Shift+F5 to bring up the Fill dialog and choose50% gray to fill the selection.