step 1 of 16
first, i cloned out the seagull and desaturated the source image....
step 2 of 16
placed "Cliff" by Auntie P at flickr.com, desaturated, resized, adjusted levels....

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step 3 of 16
duplicated my copy of source, cut out sand, duplicated again, and automerged to get a droplike effect....placed over cliff and masked out as necessary
step 4 of 16
placed "Oregon waterfall - Silver Falls State Park" by (Bill and Mavis) - B&M Photography at Flickr.com, desaturated, masked.....

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step 5 of 16
duplicated source again for more water effect, edged out what wasn't needed....
step 6 of 16
used image from "Dragon Pack" by ~silinias at deviantart.com to create skull frame for waterfall....desaturated and changed levels

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step 7 of 16
duplicated and added dark strokes, layered and lowered opacity.....
step 8 of 16
round green fill with gaussian blur and bevel/emboss for eye....
step 10 of 16
used "Stone Wall 1" by ~tnp651 at deviantart.com, desaturated, changed levels.....duplicated and arranged

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step 11 of 16
"Sleeping Beautys" castle by ~Rivendell-PhotoStock at deviantart.com, desaturated and distorted

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step 12 of 16
duplicated, darkened, added dark strokes and layered on lowered opacity
step 13 of 16
"mountain" by ~Skys-Stock at deviantart.com.... desaturated, changed levels, masked, and placed

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step 15 of 16
"Stock - Moon" by ~wachowicz at deviantart.com.....added slight outer glow and a Luce light filter that i faded to a very minimum

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step 16 of 16
blue fill 80 percent layer on color dodge at lowered opacity......