Those steps can be your guide to recreate in Photoshop, the way you would see it.
Steps
1
Look at the ocean images and
describe what you see. Are there
any patterns?
2
On the paper, draw wavy lines
across the page.
3
Repeat this process until you have
wavy lines in layers all the way to the
bottom of the page.
4
Using the darkest blue paint, paint
the bottom layer of your wave
picture.
5
Mix slightly lighter blue by adding
white or yellow to the blue paint in
the pallet.
6
Paint the next layer up on your
picture with the new lighter shade of
blue.
7
Continue painting the layers using
progressively lighter shades of blue
until you get to the last layer and the
paper is full of paint.
Painter
Byron Pickering has a tutorial at Wetcanvas:
http://www.wetcanvas.com/Articles2/50537/545/
and you can view his work at
http://www.pickeringstudio.com/
Hope this helps.