1. First of all to open a new Document. Go to Menu select File > new and then a new document will appear. In the new Document type the name of the document width = 300 pixel , height = 300 pixel and resolution = 96.012 pixel/inch. You can do it with the file new > then press Ctrl+N.
2. Now create a new Layer1 to create a new layer click on the icon that is shown with the red circle in the Layer window or press Shift+Ctrl+N.
3. Now select Rectangular Marquee Tool which is shown with the red circle.
4. With the Rectangular Marquee Tool create a new rectangle as shown below.
5. Now in the Toolbar click on the Foreground color which you can see below with the Blue circle.
6. After you click on Foreground color you will get the color Picker in the color Picker write color# 6EADE3 click ok.
7. Now select Paint Bucket Tool from the Toolbar to select Paint Bucket Tool you have to press on the Gradient Tool icon for a bit more time then click and then fill the color and after that Deselect.
8. Now here Double click on the Layer1 > Layer style > pattern Overlay and click on the red circle as shown below.Or you can do like go to menubar Layer > Layer style > Pattern Overlay.
9. Now click on the Red circle shown below.
10. Now you will get the list select Patterns from there.
11. Now click on the box which is shown with the Red circle so you will see cloud Effect on your selected Layer.
12. In the same Layer style select color Overlay and select opacity =49% then click on the circle which is shown with no1 and now choose color# 516DE7.
13. Now the Image will look like this.
14. In the Layer Background then create a new Layer2.
15. Now here with the Rectangular Marquee Tool create a new shape as shown below.
16. Now here from the Toolbar select Gradient Tool then select circle no3 and then click on the Edit to Gradient which is shown with the red circle no2.
17. After clicking on the Edit to Gradient you will get the Gradient Editor here click on color stop then the icon of the selected color stop will be activated now select color from there.
18. In the step 17 when you click on change color of selected stop you will see a color picker Icon from there select first color # 597F91 and 2nd color # 8EC7DA click ok.
19. Here with the Gradient Tool fill the color and then Deselect.
20. Now select Filter > Noise > select Add Noise.
21. In the Add Noise the select Amount: 34.3 % / Gaussian / Monochromatic click ok.
22. Now here again select Filter > Blur > Motion Blur.
23. In the Motion Blur select Distance = 10 px click ok.
24. Now again select Filter > Distort > Ripple with the Amount - 45%. Size-medium click ok.
25. Now from the Tool bar use Smudge Tool with brush size-20 / mode- normal / strength-25%.
26. From the Toolbar Select Brush Tool and then click on the brush preset picker which is shown with the red circle.
27. Now here click on the red circle.
28. Now select Special Effect Brushes.
29. Now select brush45 - Ducks not in a row which is shown with the red circle.
30. In the Tool bar select White color in the foreground color.
31. Now here give some Effects with the Brush brush size- 4 / mode- normal / opacity-100 %.
32. Now here create a new Layer3 and then create a new shape with the Pen Tool as you can see in the Image below.
33. Right click > select Make selection.
34. In the Make selection select Feather=0.2px and then click ok.
35. Now fill the color code #8E5935 with the paint Bucket Tool or you can do the same with Alt+Backspace then Deselect Ctrl+D.
36. Now create Layer4.
37. Now here with the Pen Tool create a new shape and then with the Gradient Tool fill the color code #95C7F8.
38. Now here give some Effects with the Burn Tool brush size-20 / Range-midtones / Exposure-50%.
39. Now here in the Layer select Background then create a new Layer5.
40. Now from the Toolbar select Rectangular Marquee Tool and create a new rectangle.
41. Now fill the color code#907B4A and then Deselect.
42. Select Filter > Select Add Noise > select Amount-3.96% / Uniform / monochromatic in the Add Noise click ok.
43. Now here give some more Effects with the Burn Tool brush size-70 / Range-Midtones / Exposure-40%.
44. Now here some more Effects with the Dodge Tool brush size- 10 / 60 / Range-midtones / Exposure-40%.
45. Now here select Filter > select Liquify.
46. In the Liquify select Mirror Tool which is shown with the red circle with the brush size-23 / brush density-100 / brush pressure-100.
47. After giving Liquify Effects the Image will look like this.
48. In the Foreground color select color #875E33.
49. Create a new Layer6.
50. Now in the Brush Tool select Scttered daisies brush 45 which is shown with the red circle below.
51. Now here give some more Effects with the Brush Tool and with the help of Image below.
52. Click on the layer6 while pressing Ctrl to make selection.
53. Select Rectangular Marquee Tool > Right click > select Stroke > in the Stroke select width-1px color #5B4125 / Location- Center click ok.
54. Now here select Layer2 and then Double click > Layer Style > select Drop Shadow > in the Drop Shadow select Opacity-66% / Angle-120 / Distance-1px / Spread-8% / size - 4px click ok.
55. Now here with the help of Image below give some more Effects with the Smudge Tool Brush size-20 / Mode-Normal / Strength-30%.
56. Final Image.