3D Ocean
This one is a bit complicated and somewhat time consuming...
So... letÂ’s get started...
Create a new image... I prefer 1280x1024, as that is a common desktop resolution... but for this I will use 500x400
First I'm going to create the clouds...
Filter > Render > Clouds
Image > Adjustments > Brightness/Contrast
Brightness: +50
Contrast: -50
Now create a new layer
Filter > Render > Clouds
Image > Adjustments > Brightness/Contrast
Brightness: -10
Contrast: +60
After that, set that layer to screen
Layer > Merge Visible (You might label this layer: Sky)
Edit > Free Transform
Right click and select perspective
Zoom out and click the top left or right corner, and pull it about 2/3 away from the image... (If that's too confusing look at the pic)
Double click the image to apply the transformation, and then stretch it about half way up from the bottom
And double click to apply that...