I had something little different on my mind for this, but since there is no more time for enhancements ......well everything is just blending those parts and splashes are drawn with simple round brush, on separate layer with spacing(95%) , scatter(260%), and then just bevel/emboss on that layer.
xNickixstockx from DA for fish image
doc_ from sxc.hu for eye image
Mourge-stawk from DA for sky image
MQTRF from PXLEYES for
(1 year and 348 days ago)