Step 11

Adjustment Layers > Levels.

Step 12

Adjustment Layers > Photo Filter > Sepia (25%).

Step 13

Drag in the waterfall picture. Transform it so it will fit into the right part of the head.
Place the waterfall as a clipping mask to the head.

Step 14

Next, place the water texture as a clipping mask to the head’s layer. Set its blending mode to soft light.

Step 15

Create a new clipping mask for the Curves layer. Use this to create some shadows on the waterfall, for a sensation of depth.

Step 16

Now let’s go a bit on the left part of the head and add the same water texture as a clipping mask on the head’s layer. Set its blending mode to soft light.

Open the glitter texture and place it on top of the left part of the head as a clipping mask. Set the blending mode to soft light.

Step 17

In this Step we will make the water splashes, so open the splash picture. Transform it so it will fit perfectly in the photo manipulation. This is the picture that we will use for all the splashes, we will flip it, transform it so it won’t look like a pattern. Set the blending mode to lighter color.

Duplicate the splash layer and decrease it’s size. Set the blending mode to lighter color also. Do this as many times as you like. To complete this part add some mode splash with some costume made brushes.

Step 18

Cut out the dolphin using the pen tool and place it on top of the left part of the head.

Create a mask to this layer and, with a brush (opacity 20-30%), erase some parts so it will look like his head is under water.

Step 19

Drag in, again, the water splash image and place it on top of the dolphin. Set its blending mode to lighter color and erase, on the mask, all the edges. You should have the same result as shown in the image below.

Step 20

With the help of some splash brushes add more water. Use the image below as a reference.

Step 21

Open the second dolphin picture and cut it out with a pen tool. Drag the second dolphin in. Transform it and place it in the back.

Select the clone stamp tool and create a new layer. Start adding some small waves and splashes were the big dolphin is touching the water.

In this Step we will add some shadow for the 2 dolphins. Duplicate the 2 dolphins layers and fill them with black. Go to Filters > Blur > Gaussian blur ( 3 – 4 pix) . Transform each layer separately so it will look that the dolphins are casting a shadow.
Set the layers opacity to about 10-15%.

Step 22

Next we are going to finalize this surreal photo manipulation by adding the birds. First cut out the big bird and place it in the front of the head. Use some Gaussian Blur on the bird ( 0.3 – 0.5 pix).

(editor：photoshop1)