Baby On Bed Changed To Baby On Island Using Photoshop CS2 And Flaming Pear's Flood

Baby lying on a blue bed cover

Baby lying on an island with a toy boat and model fish in foreground

The original image was suggestive of water only because of the colour of the material and its folds and undulations that resembled, in some small way, the effect of waves. Re-colouring the top half to green and inserting a thin strip of foliage and a couple of trees gives us an island for the baby to occupy.
The water was created using the ubiquitous 'Flood' filter from the Flaming Pear Suite of plugins.
The foreground objects are intended to be perceived as the child's toys rather than as representative of a real boat and real fish. The objects are used to create the effect of a child's make-believe world in which a few toys and a bed can become a tropical island fantasy. The theme could have been extended to the point of turning the subject into a pirate or sailor, but this would have turned the fantasy into one that is perceived by us rather than one that is being perceived by the subject.

Keeping the objects on separate layers allows us to animate them.
In this case it serves no purpose other than to illustrate that it can be done.