Step 1
Open new document and use Gradient tool (G key) fill color of background
as show below.


Step 2
Create new layer on top, fill it black color. Create layer Mask for
black color layer. set Brush: black color, smooth and 2000px to click on
the center of the canvas. Then change its Blending Mode to Soft Light.



Step 3
Click Ctrl + T to transform black color layer.

Step 4
Create new layer on top, call it "sea glass". Go to menu Filter >
Render > Clouds. Go to menu Filter > Distort > Glass
(Distortion: 18, Smoothness: 5, Texture: Frosted, Scaling: 200). Then
change its Blending Mode to Sof Light and reduce Opacity to 40%.



Step 5
Create new layer on top, call it "light". Set brush: white color, smooth
and 2000px to click on the canvas as show below. Then change its
Blending Mode to Overlay.



Step 6
Press Ctr + J to duplicate "light" to new layer. Transform "light copy"
as show below.


Step 7
Press Ctr + J to duplicate "light copy" to new layer. Transform "light
copy 2? as show below.


Step 8
Create new layer, call it "rays of light" and draw as show below.

Step 9
Go to menu Filter > Blur > Gaussian Blur, set Radius: 30px. Go to
menu Filter > Blur > Motion Blur, set Angle: 0 degree, Distance:
998px.


Step 10
Transform and change its Blending Mode to Overlay, reduce Opacity to
80%.

Step 11
At the "sea glass" layer (step 4), add layer Mask for this layer. Set
brush: black color, smooth, 1000px to draw on layer Mask as show below.


Step 12
Create new layer on top, call it "mom turtle" and draw to follow the below.

Step 13
Change Blending Mode of "mom turtle" layer to Overlay and reduce Opacity
to 80%.

Step 14
Press Ctrl + J to duplicate "mom turtle" to new layer. Change Blending
Mode of "mom turtle copy" to Normal. Then create new layer Mask for this
layer and use Brush too to draw as show below.

Step 15
Create new layer on top, call it "baby turtle" and draw it like the same
way that i drew "mom turtle".



Step 16
At the "sea glass" layer, while holding down click on "mom turtle" to
obtain its selection and press Delete.

Step 17
Do the same step 16 for "baby turtle".

Step 18
Open new document.
Step 19
Draw the fish as show below.

Step 20
Go to menu Edit > Define Brush Preset to set the brush.

Step 21
Open new document.

Step 22
Draw the fish as show below.

Step 23
Go to menu Edit > Define Brush Preset to set the brush.

Step 24
Come back to main document. Open Brush Option and set as show below.

Step 25
Create new layer upon "sea glass". Use Brush too that just set to draw
as show below.

Step 26
Open Brush Option and set select "fish group brush" we made. Then draw
the fish as show below.

Step 27
Change its Blending Mode to Soft Light and reduce Opacity to about 30%.

Step 28
Repeat from step 24 to step 26 until we have created left fishes. Then
change its Blending Mode to Soft Light and reduce Opacity to about 60%.

Step 29
Repeat from step 24 to step 26 until we have created bottom fishes.
Then change its Blending Mode to Soft Light and reduce Opacity to about
40%.



Step 30
Open Brush Options and set as show below.

Step 31
Create new layer upon "sea glass", call it "bubbles" and draw as show
below.

Step 32
Change its Blending Mode to Multiply, reduce Opacity to 50% and set
its styles as show below.


Step 33
Draw another bubbles.


Step 34
Create new layer under "mom turtle" layer and draw the bubbles as the
same way.


So we have done. Hope you like it.



