Using the liquify command or the smudge tool, smear some bumps and valleys up and down along the highlights of the water. Only apply the effect vertically, using a smaller brush as you ascend along the image. This will give more definition and form to the surface of the water. If applied properly, the highlights will appear as if they are catching the light at the tops of these bumps, rather than just being painted on a flat surface. Now, restore the brightness of the image, but keep it a bit darker than the sky. Stretch the bottom image about 30 percent horizontally. This will relax your new bumps and enhance the perspective of the water.