We need to remove a little bit of the boat's reflection to account for depth.Add a mask to the reflection layer.Select the paint brush, and select a large "fuzzy edged" brush. (around 300+ pixels diameter)Go over the bottom area in a straight across motion, so that the bottom of the reflection fades out.Also, tweaking the skew of the reflection helps adjust for different camera angles.Edit > Transform > skew/distort will help in making the reflection more realistic. (i did not do this step in my image, but it will be very helpful in positioning your reflection)