Open new image 700 x 700 c/p tube of choice onto canvas. El 56 Sand, resize to 60 c/p and place underneath tube. El 31 resize to 25 c/p and place to the bottom far right. EL 30 Beach Ball resize to 25 c/p and place to the far right behind tube. El 32 resize to 60 c/p and place behind tube to the left. El 7 resize to 20 c/p and place on El 32. El 1 Shell resize to 20 c/p and place to the far left. EL 21 Gate resize to 70 c/p and place towards the back. El 50 Tree resize to 70 c/p and place one to the far right behind Gate, duplicate this layer flip horizontal and place to the far left. El 34 Beach Sign resize to 70 c/p and place in from of Tree on right side El 58 Umbrella resize to 70 c/p and place towards middle in front of Gate. El 18 Net resize to 40 c.o and place over in the middle between both tree layers. , Edge Effects Enhance. El 20 Red Flower resize to 20 c/p and place to far left bottom behind boat, duplicate this layer and place on left side behind tube. El 19 Blue Flower resize to 15 c/p and place by bottom left in front of boat, duplicate this layer and place by Red Flower behind tube. El 37 Tube Frame resize to 80 c/p and place behind all elements. Magic Wand click inside Frame, Selections Modify Expand by 6, Invert Delete Deselect. Duplicate Paper, Properties Burn. El 59 Bubbles resize to 80 c.p and place to the middle behind tube. On Main tube layer, duplicate, gaussian blur 6.0 properties overlay lower opacity to 65. Merge Visible.
Effects - Xero Radiance with these settings
Make your mask, I used Paper 10, duplicate mask, flip vertical, Merge Visible.