Woman in the water

This is a perfect example of letting your imagination run amok. I began with two images, one a nude study of a woman sitting in a chair against a wall and the other of a close-up texture of a rock. After combining the two I added an overlay of another small image to provide the "tattooing" effect and the finished it off with water using the Flood filter plug-in for Photoshop (Flaming Pear software if you need to know).