Import the cloud brush (double click on the .abr file) and on a new layer create some white clouds.
Open the image Nebula. Select all and copy paste in our scene. Place the nebula above the water over the sky and change the blending mode to Soft Light. Add a layer mask and use a black round soft brush to mask the hard edges.
Create a new layer and change the blending mode to Soft Light. Paint with a deep blue(#07437c) over the underwater section of our scene to change the hue.
Let’s add some elements to make the underwater more interesting. Create a new layer and with the round soft brush at 30% Opacity paint some loose lines where the surface of the sea connects to the underwater.
Open the image “Shark”. Copy all and paste the shark into our scene. Lower the opacity to 20% and place the shark as shown below. Create a couple of new layers and paint a little bit of redness around shark’s mouth (use the round soft brush and whatever shade of red you like).
Open the image “Fish”. As you can see there are a variety of fish in this image. Copy and paste in our scene some of those fish and lower the opacity to 20-30%.
Create a Hue/Saturation Adjustment Layer (Layer > New Adjustment Layer > Hue/Saturation) and use the settings shown below. Paint with black over the sky area in the layer mask to limit the effect of the layer to the lower portion of the scene.
Create a new layer and change the blending mode to multiply. Use the round soft brush at 20% opacity to paint some darkness on the bottom of the scene.
Open the image “Snow”. Copy/paste all in our scene and change the blending mode of the layer to Screen. This will make all the blackness disappear thus leaving debris (underwater) and stars (sky).
Use a light round soft brush at 20% opacity to paint some subtle waves on the water surface. Create a Curves Adjustment Layer and drag the curve up to lighten. Fill the layer mask with black ( click on it than press D to set default colors and Alt + Backspace to fill the mask with black) and paint with white over the water surface to reveal the effect there.
Import the light brush and on a new layer create some white light rays. Add a layer mask and hide everything above the surface of the water. Change the blending mode to Overlay.
Open the image “Earth”. Use the Elliptical Marquee Tool (M) to make a round selection of the earth. Copy paste in our scene and plate the earth in the middle. Use a layer mask to partially hide the portion of the earth that goes underwater by using a black brush at 50% opacity in the layer mask.
Import the bubbles brush and create some light bubbles around the earth and near the fish and the shark. Select the standard chalk brush and paint some subtle roots on the bottom of the earth.
Create a Curves Adjustment Layer and clip it to the earth layer. Use the settings shown below to change the hue and luminosity of the earth.
Import the splash brush. On a new layer create some white splashes as shown below. Also draw a subtle white loose line around the earth where it enters the water.