You may get .psd* file of "Sunken ship" 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.
Click to enlarge the picture!
- Open a new document.
- Insert any image of a ground (stones or sand).
- Transform ground layer. I used Free Transform and Perspective transform (Edit > Free Transform and Transform > Perspective)
- Duplicate ground layer.
- Adjust colors.
- Image > Balance Color
- Click on Quick Mask, fill layer with linear black/white gradient (hold Shift)
- Click on Quick Mask again. Go to Filter > Blur > Gaussian Blur (13-16)