Copy and paste, blending layers. Add some ocean waves and bubbles brush.
Thanx to bugudifino http://bugidifino.deviantart.com/art/Mermaid-and-other-poses-15-245583926 and for the great tail to http://browse.deviantart.com/resources/?q=fish%20tail#/d2dvua8

I wish marine life will survive the global warming and that the coral reefs remain untouched. Just source image used in the making of Under The Sea.

I know, it looks incredible, but Sci-Fi, is about it, isn't it. Let your imagination fly and help humanity to destroy these flying spiders, before it is too late!. It is about fun with PS. Thanks to arturoyee for the pic of the planes, and to kakisky for the pic of the city of Seattle. Both artists from morguefile.