efek bawah air

1.Start by opening a new file with 400px by 400px
 
2. Create a New Layer and fill it with a Radial Gradient #86d0ff to #3daef5
 
3. Filter/Artistic/Watercolor and use this:

 
4. Now you should have something like this:

 
5. Then go to Filter/Sketch/Chrome

 
6. Redo the Step 2 and change the Blending Options to Screen  
7. Again redo the Step [...]