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Let's add some reflections on the water. Grab the Lasso Tool (L) and select the trees and the grass from the "Trees" layer. You'll know when you've made a selection when you see a "marching ants" shape. Right-click on it and select "Layer Via Copy". Rename this layer "Trees reflection".
Grab the Move Tool (V) and move it below the trees in the original image. Now press CMD+T to go to Free Transform mode. Right-click it and select "Flip Vertical". Hit Enter. Place it over the water to look like a reflection. Open the Layers palette (F7) and set its blending mode to Multiply and reduce its Fill to 55%.
Since the water is wavy, we should also make the reflection look distorted. With the "Trees reflection" layer selected, go to Filter > Liquify. Play around with it until you're satisfied with the result. Now go to the Layers palette and click the "circle in a square" icon to create a layer mask. Grab the Gradient Tool (G) and use a "Black to white" linear gradient over the "Trees reflection" layer mask.
Let's make a darker and cloudier sky over the trees. Select the "Trees" layer and go to Layer > Duplicate layer (CMD+J). We will alter the image so we can select only the sky.
Go to Image > Adjustments > Replace Color and select the sky with the eyedropper tool. Set saturation to 0 and Lightness to 100. The image should look like below.
Go to Image > Adjustments > Levels (CMD+L) and select "Black" from the CMYK drop down list and drag the white triangle to the right side of the graphic. It should look like the image below.
Now we can select the sky easily, even between the branches. Go to Select > Color range and click on the white color, where the sky used to be. Hit OK. Now you should see a "marching ants" selection like we did with the Lasso Tool. Go to Select > Inverse (CMD+SHIFT+I) to invert selection. Select the "Trees" layer in the layers palette and click the "Add layer mask" button. Turn off visibility of the "Trees copy" layer (click the "eye" in the Layers palette). Now it should look like below.
Create a new layer (CMD+SHIFT+N) and name it "Sky". Then drag it under the "Trees" layer in the Layers palette. Grab the Gradient Tool (G) and use a "Black to White" linear gradient and fill it as below.
Go to Image > Adjustments > Hue/Saturation (CMD+U) and check the "Colorize" box. Play around with the Hue until you get a blue-ish tint. Increase the Lightness until you're satisfied with the result. It should look like the below image.
Notice that the gradient leaves some nasty horizontal lines? Let's fix it! Go to Filter > Noise > Add noise and set it to 2% Gaussian. Set its blending mode to Multiply in the Layers palette (F7).
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