I wanted an excuse to try a planet and starfield tutorial I found.
I used curves, color balance, and some dodging and burning to get the lighthouse to look the way I wanted. Then I extracted it, flipped it horizotally, and left it on it's own layer.
I did the planet and starfield by following a tuorial by Greg Martin:
plantet, star tutotial
I copied the star layer and flipped it to make a mirror image.
I drew an orange line where they meet to create a horizon line.
Then I took my other elements (planet, lighthouse, and tugboat) ,which were all on seperate layers, and positioned them on the starfield background.
Then I copied and flipped these layers and positioned them to create the reflections.