You may get .psd* file of "Underwater Room" Photoshop tutorial by making a payment. Put the tutorial title in "Add special instructions to seller" line of PayPal and it will be sent to you shortly.
The photo before and after editing (click to enlarge the pictures):
Creation of water effects on the interior image .
- Open image of the room or other interior.
- Paste water texture into the new layer:
- Transform it :
- Edit > Free Transform and Perspective Transform or Distort:
Adjustments for Room Layer:
- Go to Filter > Blur > Surface Blur(2/ 12).
- Image > Adjustments > Variations.
- Select Cold Color
- I 've copied water layer, transformed it and increased the area of a ceiling.
- Adjust Levels:
- Images > Adjustments > Levels
- Change adjustments in Levels just like in the example below: