make tiles:

make a square fill=
contract 70 percent =soft brush on new layer paint lighter colour /Place duck and lower fill and opcity to blend duck with tile.


paint tub shape = dodge burn . cut out legs of tub and position
place one tub above and one below dog. use masking layer on top tub to create one tub with dog inside.

create towel. create 2 rectangles . fill with cream. dodge and burn. add pattern , clip and change layer blend mode to pin light.
paint bubbles add gradient overlay layer.

foam in bath small bubbles grouped, add gradient overlay to some of the bubble groups.