Mermaid - PTU

Scrapkit - Mermaids Playground by DBS - HERE

Mask - HERE and HERE (1st mask)

Tube - Stella Felice7 - HERE

***Disclaimer***

This tutorial is of my own creation. I am using PSP2019. Please leave a thanks when downloading.  If I am using a template, I always start at the bottom and work my way up. If using a FTU or PTU tube - please don't use without proper copyright. Always drop shadow as you go. If you try one of my tuts, I would love to display it on my blog....thanks

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Open p29

Apply LNL mask/merge group

E83 - position below mask layer

P25 - add close up of tube and merge together

Apply your 2nd mask/merge group

E115

E126

E127

E123 - position left

Duplicate/mirror/flip

I took some of the fish and resized 15% and placed them behind some of the bubbles

E24

E96 - resize 65%

E62 - resize 70% 

E91 - resize 50%

E106 - resize 65%

Merge visible/crop/resize as needed/add proper copyright