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- Return to water layer.
- Create selection, using Rectangular Marquee Tool.
- Copy and paste it into a new layer above water reflection layer.
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- Go to Filter > Blur > Gaussian Blur (25).
- Go to Filter > Blur > Motion Blur (0, 400).
- Stretch Rectangular on a vertical.
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- Insert image of a boat or ship.
- Add Vector Mask and erase some parts of the bottom edge of a boat to ship it into a sand.
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