Paste your background image and rename the layer "Background"
Use spark brush a BIT
Smudge the sparks with background slightly
Paste Render
Anchor Render.
Paste render over and over again in only half the background
Go to Filters>Noise>Pick
Cover unwanted spots with black
Go to Filters>Noise>Pick
Go to Filters>Noise>Pick AGAIN
Go to Filters>Noise>Iwarp
Iwarp to create a "tide-like" background
Dodge/Burn dark Iwarp parts
If needed smudge certain parts.
Selective/Gaussian Blur 2.
Paint 8 circles of any bright/light color
Smudge the circless
I warp the Smudge circles to create a wavy pattern
If needed smudge some more
Your Background layer should look related to this;

Duplicate Layer and rename Duplicated layer as "PRS"
Make sure PRS is selected
Go to Filters>Artistic>Gimpressionist and select Painted_Rock
Click Apply THEN okay
Set opacity for PRS to 66.1 Duplicate "Background"
Your PRS layer should look something like this;

Rename duplicated layer "Picked PR"
Select "Picked Pr" (in the layer window.)
Go to Filters>Noise>Pick.
Make sure Randomization and Repeat are at 100
Select ok.

If you have an unwanted color that is still in your image then paint it over wwth a color that you like from your background and color the unwanted color.
Then smear it with nearby colors.
Now (with Picked PR still selected) go to Filters>GIMPressionist>Painted_Rock.
Click Apply THEN ok.
After that is done go to Filters>Noise>Pick.
Settings should be the same, Randomization 100, Repeat 100 and click ok.

Click Picked PR in the layer window and set opacity to 73.6
Your Picked PR layer should look similar like this;

Go to Layer>New Layer. Should be transparent and click okay.
Make sure you move that the top right above Picked PR.
Then Paste your original background then anchor it. (Layer>Anchor Layer/Ctrl+H)
Rename the pasted Background layer"BR 2"
Set the Opacity to 39.7(You could change the Layer Mode for the BR 2 ONLY)
Create a transparent layer again and rename it to "render"
Move the render layer to the top (not the MOVE tool but the move layer tool)
Paste your render and anchor it.
Duplicate your render layer and rename the duplicated render "Top render"
Right-click (if you have a MAC then CTRL+Click) on "Render" and click "Alpha to Section"

Click Select>Feather set it to 50.
Then Select>Invert.
Go to Filters>Blur>Gaussian Blur. Look below for the settings;

Now click Top Render.
Go to Filters>Blur>Motion Blur
A window will pop up and change to these settings;

Your final result should look something like this;

Congratulations!
You are now officially finished with this tutorial. If you have an questions then feel free to PM me.You cannot copy this tutorial or translate it UNTIL you have my permisiion. Thank you for reading this tut.

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