12. Find a cool looking fish, paste it and separate from the background using pen tool.
13. Scale the fish to a good size.
14. Make a bubble with pen tool, the explanation is bellow.
15. Duplicate the bubble and make it varius sizes.
16. Add the final shiny effect to the water background, use a shiny blue color #4ef1f8, make it as “Overlay” layer and set transparency to 75%
17. Here it is, we are finished our Windows 7 style wallpaper.