Photoshop Elements is an amazing photo editing tool. I have been having a great time combining pictures, applying layer masks, blending modes and textures.
Using a Wacom tablet, I carefully "cut out" the car from it's background. Placed the car on the beach added texture, a layer mask, color burn blending mode, drop shadow and voila - Truly goes for a swim! (Actually, the swim is over. Now where did I put that towel...)
Original photo of car
Photo taken at sunset on the Naples beach
"Antique Farewell" texture courtesy of Pixel Dust Photo Art.