Allow the water layer to be viewed.Now, its time for a little tweaking...Duplicate the Boat reflection layer and hide the copy in case you are not happy with this next effect.Select the boat reflection layer and click: Filter > Blur > Motion BlurBlur the layer slightly in the same direction that the waves are flowing, this will help create the effect of it being a reflection.Other than that tweak it until your heart's content, maybe adjust the transparency to make it more/less visible to fit your image.Hopefully this tutorial helps!I used this same method to turn this:Into this:(with a few more steps of course)