Duplicate this layer, move the lower down to make reflection for this cloud after flipping it vertically. Lower the opacity of this reflection layer to 50%:
Use layer mask to reduce the top of this reflection then apply Motion Blur :
I painted another cloud (number 1369) at the right of the first one:
Make reflection for this cloud as done with the first:
Paint two other clouds at the left of the first and make reflections for them:
I used a Curves adjustment layer with Clipping Mask to darken a cloud a little:
On this Curves layer mask use a soft brush to erase the top to keep it a bit darker than the bottom:
Group all the cloud layers and their reflection ones. Change the mode of this group to Normal 100%. Add a Selective Color adjustment layer to add some yellow to the white clouds:
On its layer mask, use a soft brush to reduce the yellow effect on the cloud at the left edge:
I used a Curves adjustment layer to darken and change the color of the clouds:
Apply brush masking to refine the light on them. You can see the result on the mask and on the picture:
Open the paper boat stock and extract it from the background.
Make a new layer and active the Clone Tool (S). Use this tool to remove the splash on the boat:
Hide the background layer. Hit Cmd/Ctrl+Option/Alt+Shift+E to merge the extracted boat and the clone layers. To reform this boat, use the Lasso Tool to choose the bottom of the boat, right click it, choose Layer via Cut:
Use the Free Transform Tool (Cmd/Ctrl+T) to scale this bottom down to fit the top of the boat:
Merge all transparent layers.
Place the merged boat at the cloud on the right edge. I set this layer under the clouds group:
Make reflection for this boat as done with another elements:
Group the boat and its reflection layers. I used a Hue/Saturation adjustment layer to reduce the saturation of the boat:
Add some vibrant color to the boat with Color Balance:
I used a Curves adjustment layer to brighten the top of the boat:
On this Curves layer mask erase the bottom with a soft black brush as it should be darker than the top.
Open the model stock. Use your own method to extract her from the background.
Make a new layer and use the Clone Tool to remove the tattoo and branches on her legs:
Make a new layer. Active the Brush Tool with the basic ones and color #989079. Press F5 to change the settings of this brush:
Use this brush to paint flying hair strands for the model.
Make another layer and pick the lighter color (#deddc8) for this brush. Paint more hair for her:
Merge the model, clone and hair ones.
Place the model onto the biggest cloud (at the center):
Use layer mask with a cloud brush to blend the model legs with this cloud:
Make reflection for the model as done with the others.
Group the model and her reflection layers. Make a Hue/Saturation adjustment layer within this group to reduce the redness on two these layers: