Cut in iceberg background. It did not originally start off as round, but I made several blending adjustments and curves adjustments to this layer by duplicating and merging the layers.
step 3 of 10
Behind the iceberg layer, I added a layer filled with 50% gray and then put a gradient overlay on it for the lighting effect. I then changed the blending mode for the iceberg layer to overlay
For the seal, I duplicated the layer, flipped it, the copied a section of the head into a new layer, flipped it horizontal again, and them asked them back together. This worked well because it let me wrap it around her leg by sandwiching the girl between the upper and lower sections of the sea lion.
step 4 of 10
Added a couple of light rays in the back
step 5 of 10
Created new eyes for the seals
step 6 of 10
Added a layer with rendered clouds and set the blending mode to overlay, opacity 30%
step 7 of 10
To create the rings I made an elliptical selection, stroked it 100px in black, then added the following effects: inner and outer glow, bevel and emboss with textured beveling, a drop shadow and a gradient overlay.
step 8 of 10
Added a black background with an inner glow set to double ring.
step 9 of 10
step 10 of 10
Added a vibrance adjustment layer and another curves adjustment layer to blend.