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[link]Original Sources
underwater
[link]Optional Sky
[link]Waterfall Brush
[link]Island
[link]Turtle
[link]Water
[link]here goes a small resolution of the .psd file just in case you would like to DL and see how i did the rest.
[link]This tutorial teaches you how to create this image

But can be used to create any underwater scene such as these

Have fun

OHHHH here are some more easy tuts you might like to check out as well

Transparent Bubble/Glass work

Lighting tricks

Transform what you want into chocolate yum yum