Tutorial goal:
In this tutorial I will show you how to create magical underwater scene. I have used the source image of Victoria Tulips contest to create this effect and the rest is done using filters, blending options, masking and some basic photoshop tools.
Credits earned for writing this tutorial:
1000 ($10)
step 11
Now press Ctrl T and sqeeze the image so that the lense flare becomes elliptical. Now duplicate the layer change its blending option to lighten and rotate it to 45 degrees. Repeat this step till you get the shape shown in the image.

step 12
Merge all the layers by pressing Ctrl+Shif+E.

step 13
Now press Ctrl T and drag any corner control point while pressing down the Shift key to enlarge the image uniformally in the same proportion so that the lense flare covers almost the whole canvas.
Now go to Filter > Distort > Wave and apply the following settings as shown in the image or You can play around with the values to create any other pattern.

step 14
Duplicate this layer and go to Filter > Distort > Twirl and keep the angle at 346 degrees.

step 15
In the same way duplicate the background layer again and apply twirl and this time keep the value to -346 degrees. Change the blending option of both the top layers to lighten.

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