This tutorial is available as a PDF. Click here to view or download it In this tutorial we are going to go from this: To this: We will combine the first picture with this one to obtain the effect: Note1: Elsewhere (in my gallery) I have a similar picture which has some sealife added to it. Since this is going to be graphic intensive, I will not be adding any in this tutorial. Note2: In selecting my "subject" photo, you will note that it includes only a