This is based on a photo I took. I spent a lot of time trying to get the colors and the textures to match up. And then I accidentally smudged some of the wave and it looked quite good. Then I got carried away with the smudging.
I’m not terribly satisfied with the outcome, but I had spent way too much time on it by now to go back.
[UPDATE: Nov 8, 2010] A viewer just called my attention to this again and I quite like it now…distance is all you need, I think