Nessie is alive and well on the Occee River in TN! You should've seen them back-paddling out of there!
In PS....
- cut out the dragon head
- pasted as new layer into rafting picture
- copied a portion of the water as a new layer
- placed water layer over the bottom edge of the dragon to create some depth
- adjusted brightness/contrast of dragon
- blurred edges
- added a slight shadow to the dragon