It's based on a waterlike effects tutorial for adobe psp and tried it on gimp. But after finishing the tut I sit there wondering what to do with the nice submarine area? So I googled a little bit round and found this nice picture of a NY - bridge (I've never been in NY so please don't hurt me for that lack of knowledge). After some hours of work - clearing the bridge by wiping all those people of, setting up new shadows, clearing the skyline and so on - I ended up with this. Hope someone likes it.
Feel free to use and copy that pic.
Paint it on every wall if you want to (and if you do so send me a photo of that wall with the address of the building)
If you modify the pic don't forget to point to the Original and plz send me a copy of your mod. I truely like alternativ points of view.
At least: I'm sorry for my worse english