Before We Get Started
For this tutorial you are going to need:
Step 1 Background
1. We need a blue Gradient for our background. Select the gradient tool and clic on the gradient for opening the Gradient Editor.

2. Create a Blue Gradient, use color #3567a6 for the lighter color and color #0d1c2f for the darker blue
Create a new layer and paint it with the gradient.

Step 2 Creating water surface
1. Create a new layer. Set the foreground and background color to black and white

2. Create a new rectangular mask

3. Create Clouds: Filter > Render > Clouds
4. Resize the clouds so it fits the art board: Edit > Transform > Scale

5. Apply plastic Wrap filter: Filter > Artistic > Plastic Wrap

6. Transform to add perspective. Zoom out. Edit > Transform > Distort. Distort the clouds so they appear to have a perspective.

7. Set the blending mode to linear dodge add to a 70% fill

8. Select the eraser tool, and with a big soft round brush, erase the border of the sea surface

Step 3 Creating lights in the surface
1. Select the surface layer
2. Select the layer style button and apply gradient overlay
3. Set the dialog box as follows

Step 4 Light Rays
1. Create a new layer.
2. Set the foreground and background color to black and white
3. Create a new rectangular mask
4. Create Clouds: Filter > Render > Clouds

5. Apply threshold: Image > Adjustments > threshold

6. Apply radial blur: Filter > Blur > Radial blur.

7. Aply the same filter again

8. Set the blending mode to Color Dodge with a 46% fill

9. Select the eraser tool and with a soft big brush erase the light that doesnt correspond with the sun reflection.

Step 6 Sea bottom
1. Duplicate the surface layer
2. Flip it: Edit > Transform > Flip Vertical
3. Drag the layer to the bottom of the image

4. Set the blending mode to Color Dodge with a 60% Fill.
Step 7 Dolphins
1. Open the dolphins image, cut the dolphins and drag and drop it to the main image
2. Scale the dolphins.

3. Create a new layer above the dolphins
4. Create a rectangular mask and create a cloud (Filter > render > Clouds)

5. Select the dolphins layer, then go to Select > load selection and select the dolphins layers
6. Select the cloud layer, invert the selection and erase it

7. Select the erase tool with a soft brush and erase those parts of the dolphins that wouldnt receive light

8. Set the blending mode to screen with a 60% fill
9. Duplicate the layer and set the blending mode to color dodge
10.Select the dolphins layer and the 2 layers you just created and merge them.
11. Apply a little Gaussian blur.

For a last touch you can create a little shadow in the bottom.

