Before & After

So as you can see here I erased the ball that she was lying on and the shadows around her hands and feet and any shadowing which made the ground look directly under her. I layered it with that photo of an old oil painting called monk by the sea by Casper David Frediedrick and flipped it so that I could get the darker texture at the top. I painted out some of the clouds and smudged that layer until I got the right texture and then I changed the colour to the orange that it is now. I moved her hair using the distort filter to lengthen it and make it look like it was swishing around in water and then I added her hoop using the gradient tool to give it two colours. Last of all I copied the top part of the 'water' and pulled it up to make the photo a square and I added some small bubbles with a single bubble brush which I used on small size and then that was that :-) Hope it was of help

I'm off to a photo shoot in a studio this morning so better go now ;-) Happy shooting