Its been a while since I buried my head into being creative in my own time. This image is all done in photoshop!
Here is the layers palette. I started with a three colour blend background. The added a more saturated deeper blue to the top half. I used created waves with my own tutorial. These were toned orange.
Whilst the layers are in the order shown above, they were not always that way. My next layer was to create the sun glow on the waves. This was done with a layer set to Linear Dodge. My next layer was the clouds created with cloud brushes, these were also tinted orange. More so on the upper part of the cloud. I added seagulls by hand drawing them in and added more glow around the sun and starbursts. The finishing touches were to darken the edges and make sure it looked all blended together.
I hope you like it. Not a tutorial just a show and tell.