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 16
Merge all the layers by pressing Ctrl+Shif+E. Now desaturate the image by pressing Ctrl+Shif+U.

step 17
Now Apply Levels to improve the brightness and contrast of the image.

step 18
Now come back to the original tulips document. Bring the tulips layer on the top. Now apply an
adjustment layer of Hue/Saturation and apply the following settings:
Hue = 211
Saturation = 100
Lightness = -2
Now fill the masking layer of this adjustment layer by 50% grey (#959595).

step 19
Now drag the layer we created in the new document to this document and adjust it by using transform tool (Ctrl T) and rotating and resizing. Hide the unwanted parts by applying layer mask.Keep this layer below the tulips layer.

step 20
Now duplicate this layer and bring it on top of the tulips layer and again paint the unwanted areas of this layer with black in the layer mask.

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