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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.

Multiple reflections to reveal the text the right way

I used the Burn tool to make the shell seem burned, and I used masks and the clone stamp tool to make the pictures fit.

thanks to reznor70 at SXC
Thanks to lusi at SXC
thanks to fatalenerg at SXC

edited to make it look more "melty" and less liquified....I hope

you might found this cute, see how technology change our life even bird has modern way of creating nest .... but are they happy?? do they feel comfortable? stop illegal loggers.. we can still do something..