Ima set this as my desktop background now...
Holy crap! Never in a million years would I be able to get that kind of texture either on Lugia, on the foam, or underwater! Though I don't understand why you can see the boat clearly underwater, but not Lugia's legs... I understand that there are bubbles underwater around there, but beneath the bubbles, there's still no legs, and Lugia's legs aren't that short (at all) compared to the size of its body... Other than that, this is incredible! Good job!
G R E A T job!