Picture search results for: Going

Bevel & Emboss used to create a less flat appearance on the boat (transformed to a yacht). The liquify filter's turbulance tool was used to transform the water to a more, well, turbulent sea. Cheap smoke from the stacks courtesy of render, difference clouds cut to shape. Stars are fuzzball brush. Radio tower created from basic shapes, transformed and bevel and emboss to create sense of texture. Only source image used along with PS's treatment.

thanks to txipo and saadi-maan from stock.xchng for their great pictures

I deep-etched the source image, shrunk it and added a bit of perspective and turned the trunk around.
Then using filters created a tattoo for the front leg.

thanks guys for the tips,what do you think now?

I used that hole as tunnel . and a car that's going toward the tunnel .