On to the final section -- the Background! On a new document, select two different shades of sea green and select from the menu: Filter - Render - Clouds.

Photoshop tool used: Filter - Render - Clouds

Apply Filter – Distort – Twirl on the document.

Photoshop tool used: Filter – Distort - Twirl

Finally, apply Filter - Distort - Zigzag on the document.  

Photoshop tool used: Filter - Distort - Zigzag 

This is what you should get in the end -- a twirling ripple effect. Please note, you need to create this effect on a canvas with a width wider than your picture.

Copy and paste the effect document into your picture and group it to the "water" layer. Transform it to give it the shape and size you want.

Now also activate the clouds and light rays layers. Use Smudge Tool to smooth out areas you think could need a little touch up.  

Photoshop tool used: Filter - Distort - Zigzag  

Here we are at the final touch up in Photoshop!  

First I lightened the opacity of the light rays layer to around 40%.  
Secondly, I changed the twirl ripple effect layer to Color Burn mode.  
Lastly, I add in the text, sign off and the picture is complete!