Good idea, but it's pretty dark. SBS would help, too.

CMYK46 ... it's brighter now..

nice theme. may be you can add water splash to get more feel. good luck

Nice idea, but there are many places you didn't use the smudge tool. Also unless you go to the high resolution image you can't tell there was any smudging done. I would suggest smudging more and then running a paint daube filter over it. Also I would make a new layer fill it with black and set to color dodge. With a 5% opacity soft brush paint the highlights in the image. This will make it look more like a painting.

Revisited the image and tried the suggestions above....successfully?? Probably not but its just another step in learning and experimenting.
Thanks

Author, remove your name from the comment you made, 'cause contest is supposed to be anonymous!...

YIKES! my humblest of apologies!

idea is good -- patch of sand in front is showing a bit too much of cloning -- shadows could use some softening -- maybe some spread as they have too hard and edge also they seem a bit too much on top of the sand try a different blending mode maybe overlay with another layer in multiple with a lower opacity

Thanks Alan I did some touch up any better ?

And Thanks Giulia I took care of that I don't know how I missed that

cute little guys...the top of their submarine needs a bit of adjusting, though... the cut is too straight, maybe try to make it more round?