Open new image (ctrl+n) 700 x 600 pxl with white bg color 

Open Element8 and paste it on your image in center

click Edit> transform> rotate 90 cw, resize it 70x 66

open tube and place tube layer1 resize 70x70 and place it beside element8 

open element 60, 59 and 46. place layer 60(sea) lower part of image

 and 59(sand) send lower part of image resize 80x80

and element 59(clouds) upper part of the image resize 85x85

place them behind element8 layer

Open Element 13,15,32, 41, 44, 46, 53, 54, 57,58

Element 54, transform>flip horizontal resize 50x50 rotate -22.0

Place Element 13 on the left side of image resize it 70x70

Element 53, transform> flip horizontal resize 60x60 

Now place 58 on the left side of the image lower part resize 80x80

Element 41 on right side of layer 58 resize 80x80 rotate 18.6

Element 15 transform >flip horizontal place it behind tube layer1 on the right side of image

Element 44 on the left side lower part of the image 

Element 32 on center of the element 8 and element 9 at lowert part of element 32

now add element 57 behind element 54 layer at left center of the image 

now erase left and right side of the sea and clouds sticking out with 

soft round 100pxl eraser tool (E) 

add mask color #6ad3e6

now add element 32 and duplicate it 3 times place 2 layers at bottom of image and 

one on the upper part of the image