*Remember to add your drop shadow as you go along*
Open a new image 800 x 800, select all, add a new layer, paste paper 1 into selections,
apply your mask, delete, merge group.
Resize element f10(3) to 70%, mirror, paste on the left.
Resize element 25 to 75%, paste on the right.
Resize element pdc_MFMEle23 to 50%, paste on the left and up.
Resize your tube to 35%, paste at the bottom being on the top layer.
Resize element 16 to 75%, paste at the bottom below the tube.
Paste element Cdd_cu_eLEMENTS (837) at the bottom below the tube and rocks.
Resize element Cdd_cu_eLEMENTS (141) to 35%, paste on the rocks on
the right behind the tube.
Resize element HD_IKHDesignsCUOceanFriendsCU20 to 25%, paste
on the chest lid on the right.
Resize element 110 to 50%, paste at the bottom left above the tube, duplicate, mirror.
Duplicate the tube, move above the water, erase the parts over the water,
except for the hands.
Resize element HD_IKHD_Unicorn_CU14 to 75%, paste at the bottom below the
tube.
Resize element pdc_MFMEle18 to 25%, paste on the left below the white cloudy layer,
duplicate, mirror.
Resize element Cdd_cu_eLEMENTS (267) to 20%, paste on the left.
Resize element Bonus tube 01 to 20%, mirror. paste on the left.
Resize BC-Summer Volume 18 (8)to 25%, paste at the lower left below the rock, duplicate,
move above the vase, duplicate again, mirror.
Resize element HD_IKHD_MagicalSeaCU15 to 20%, mirror, paste on the left.
Resize element HD_IKHD_MagicalSeaCU01 to 15%, mirror, paste on the left and up.
Resize element HD_IKHDesignsCUOceanFriendsCU12 to 15%, mirror, paste
at the upper right below the rocks.
Resize element HD_IKHD_MagicalSeaCU29 to 20%, paste at the upper left.
Resize element yHD_IKHD_DeepInTheSeaCU34 to 50%, paste on the upper left
below the tube layer, duplicate, mirror, move down a little.
Resize f10(4) to 30%, paste below the tube to the lower left.
Resize element BC-CUSummerVol_18 (13) to 75%, paste on the left above the black rock.
Paste element yHD_IKHD_MagicalSeaCU28 where you like, erase some off the
bottom.
Resize wordart to 25%, add a fat white gradient glow, paste at the bottom.
Resize element 14 to 20%, paste at the lower left, duplicate, mirror, move
below the hand on the right.
Resize element HD_MermaidDreamsCU34 to 20%, paste at the lower left by
the flower.