Make another layer with the same settings and use the Dodge and Burn Tool to paint light, shadow and details for the fins on the model's face.

Step 44

Add a new layer and use a soft brush with the color #09a1b8 to paint on the pupils and change the mode to Overlay 100%.

Create a new layer and use a soft brush with the color #82eaef to paint on the face. Change this layer mode to Color 100% and use a layer mask to reduce the color effect to be more subtle.

Step 45

Make a Color Fill layer on top of the layers and pick the color #116a93. Lower the opacity of this layer to 45%.

Create a Color Balance adjustment layer and change the Midtones and Highlights values:

Step 46

Make a Selective Color adjustment layer and change the Whites, Neutrals and Blacks settings:

Step 47

Create a Gradient Map adjustment layer and pick the color #e10019 and #00601b. Lower the opacity of this layer to 20%.

Make a Curves adjustment layer and increase the lightness. On this layer mask, paint on both sides and the nose's highlights to keep the shadow and contrast.

Add another Curves adjustment layer to decrease the lightness a bit. On the layer mask, use a soft black brush with the opacity about 10% to reduce the dark effect on the middle of the face and neck.

Step 48

Make a new layer and change the foreground to #79bca2. Press F5 to change the settings of this brush:

Use this brush to paint tiny dots around the model.

Step 49

Add a mask to this layer to reduce the dots' opacity and visibility. 

Hit Ctrl+G to make a group for this layer and change the mode to Color Dodge 100%.

Step 50

Create a new layer and change the brush to the bubble ones. Select the brush you like with the color #80c3a9 and hit F5 to change the settings of this brush:

Use this brush to paint bubbles around the canvas. Hit [ and ] while painting to change the size of the bubbles.

Press Ctrl+G to make a group for the bubbles layer and change the group's mode to Color Dodge 100%.

Final Result

Download the PSD

Sea Woman.zip