Change the Tail Texture layer blending mode to soft light. Set the opacity to 35-40%. Move it under tail border layer, but over the tail layer itself.
Step 22
Do the same thing for the bottom fins and flippers. I won't take you through each of those steps, just follow the example of the tail, but omit the black border.
Step 23
On the side fin layer, use an inner shadow, and paintbrush/smudge tool at the base on a new layer.
Step 24
Add texture to the top fin just like we did on the tail and other fins. Burn/dodge the stripe behind the face, and smudge the face a bit. Create small white stripe under the eye on a new layer and smudge a bit to give it a little reflection.
Step 25
Time to work on the eye: Color overlay with dark brown, use an inner shadow and bevel. I moved it a bit closer to the edge because it didn't look quite right.
On the mouth I created a new layer, drew a stripe down the middle to separate, changed the opacity, used blur tool, (on stripe) dodged and burned mouth @ close up.
I smudged the stripe layer a bit more as well.