Kuwait
4-steps guide for Kuwait:
original image

Entry guide: step 1 of 4

Create back ground the help of the gradient tool. Copy rounded area and liquify it to form ocean.
Entry guide: step 2 of 4

create duck by liquify tool. change color by image adjustment.
add outer shadow.
Entry guide: step 3 of 4

again use liquify tool to make the tower. change color. Add outer glow by blending tool.
Entry guide: step 4 of 4

again use liquify tool, copy tool to make the base of tower.
final result

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