Wanted to do something with both the 'Hand' image and the 'Whale'.Combined them instead.
Background is a photo I took in Lanzarotesome years back.Masked out the sea and recoloured.Added Paint Daubs filter rather than Blur to knock it out of focus.The sky is my favourite NASA nebula.
Selected hand with pen tool and duplicated layer then made further selection of finger to hide globe.Jacket cuff is a stock image.Made Curves adjustment and some Dodge/Burn to match lighting.
Made eliptical selection and filled with Eye Candy Glass.Set layer to Hard Light.
Selected Whale with pen and eliptical marquee.Stretched to fit and then pasted in tail copy.Filled remainder of space with matching colour and then reshaded using black and white gradients to give some 'underwater' translucence.
Finally,reselected the spray from the whales' tale and stretched and rotated to fit.Applied Plastic Wrap and positioned to look as though it is falling from fingers.
That was long winded...