12. Merge visible and rename this layer background.
13. Add a new raster layer name this layer right. Activate your ruler ... you're gonna need it :)
14. With your right layer active, use your selection tool and draw a rectangle - your image is 528 in width, so start your rectangle at 264 and inside your outer frame.
15. Flood fill with Wood Finish. Go to selections>modify>contract and contract by 20. Go to edit and cut the centre out of your window. Deselect.
16. Using your magic wand (and making sure you are working on the 'right' layer) click inside the window frame, hold down the shift key and click outside the window frame. Invert.
17. Add fur, and bevel as we did before. Deselect.
18. Click on your deformation tool, and while holding down the ctrl key at the same time move your top node down to 50 on your left side ruler
19. Now go to your centre node and push in to 300 on your top ruler (don't use ctrl this time!)
20. Duplicate this layer, naming your copied layer Left, then mirror ... should be looking more like a window now :)
21. With you Left layer active, use your magic wand to click the centre of your window, then in your layer palette, activate your background layer. Go to effects>plugins>EyeCandy 4000>Glass and apply the following settings.
22. Do the same on your Right layer, then deselect, and merge all.
23. I added another layer and added the dolphin tube. Scale 50>Step 200, then used the deformation tool to rotate it where I wanted it. You may need to smudge a little depending on where you place your dolphin ... but you will need to merge your layers first.
24. Add your watermark ... and we're all done :)
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