This tutorial was written by me, Zuzzanna on September 18 - 2010
any resemblance to any other tutorial is completely coincidental.

I am using the art of  Lady Mishka
do not use the same tube without a license

My supplies here

Open my supplies and select the bowl
image canvas size 600 X 600

arrange the sea floors, sand and the fish on the bowl
close bowl layer
drop shadow and merge the rest visible

open the bowl layer - click inside with magicwand

modify contract 5
select the merged layer and selection invert- hit delete - select non
merge layers visible

add a new layer - drag it to bottom floodfill white
new layer - floodfill with the gradient
apply the mask and merge group
add your tube of choice
 drop shadow bowl and tube with a lighter color
I used #0672ae
add the pebbles and arrange things to your liking
write your name and proper
I used Razzle Dazzle for my name

now select your tube and use freehand selection tool and make a selection like this
but this depends on the tube you use ☺

copy open AS paste new animation

in AS insert image effect - underwater

make 4 small waves with this setting

delete the first frame there's no animation on it
 I ended up with 9 frames

back in psp - hit delete - select non
copy merge
in AS paste as new animation
duplicate to the same amount as your animation
Ctrl + A on both and drag the ani onto your tag
place it exactly on it's place ☺

save with default settings