Step 4

Add Adjustment Layer "Hue/Saturation"

Step 5

Add Adjustment Layer "Brightness/Saturation"

Step 6

Go to File > Place and select Underwater 3 photo. Then place it to our work canvas, position the image with the transform tool (Ctrl / Cmd + T). Hold Alt + Shift and rasterize like the image below. In Photoshop CC only hold Alt to rasterize all sides together. Blend mode change to Soft Light with Opacity 80%.

Step 7

Next we will open Whale. After you open the image, use Quick Selection Tool(W) and start selecting the animal. After the selection area has been created, simply copy (Ctrl / Cmd + C) and Paste (Ctrl / Cmd + V)  it to our work canvas. Then position the image with the transform tool (Ctrl / Cmd + T). Hold Alt + Shift and resterize like image below. In Photoshop CC only hold Alt to resterize al sides together. Blend mode change to Soft Light.