Sea - FTU (Quick and easy)

Scrapkit - Sea Breese - HERE
Mask - HERE
Tube - E Rzhevskii with PFD - HERE
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Remember to DS as you go
P3 - resize 35%
Apply mask/merge group
Duplicate a few times to get the darkness you want
Cluster7 - resize 35%
Grab freehand selection tool and draw around the frame/invert
P20
E128 - resize 25%
E161 -resize 40%
Position your tube
Crop/resize as needed/add proper copyright