Bathwater

Once again this is a relatively simple image manipulation.

Beginning with an old nude study of a woman sitting on a sofa, after heavily modifying the tonal values, I duplicated the layer, flipped it horizontally, used a layer mask and gradient tool to blend the two together, and then merged the two layers. I then added a second image of a setting sun, and finished it off with the water using one of my favorite filters, the Flood filter plugin from Flaming Pear.