DOWNLOAD WIDE SCREEN FOR A SURPRISE!(More of the wallpaper):)
This actually didn't take as long as it looks.
I was at first GOING To repaint an make the WHOLEE entire ocean/sea/lake thing. BUT I found an awesome tutorial on how to make realist looking water and it was awesome. I'll share.
http://omertariq.deviantart.com/art/Water-ripples-tutorial-31630734
http://great-design.blogspot.com/2007/10/creating-water-in-photoshop.html

Renderr from: http://www.renders-graphiques.fr/galerie/Naruto-21/Sasuke-14631.htm

Brushes I Used:
http://horhew.deviantart.com/art/Complete-Tree-Brush-Pack-22839764
http://redheadstock.deviantart.com/art/Water-II-Photoshop-Brushes-83727899
http://hoshinoshini.deviantart.com/art/Sharingan-Brushes-93218926
http://hawksmont.deviantart.com/art/Moon-Brushes-90027449

How do I start out? Lets see I had multiple layers of different types of water I made combines though had different layer effects.
I used my the crashing wave brushes because they were wayy better than what I produced.

Pen Tool to make the ground in the background with a gradient effect and a layer mask to make it round.
Then I added the tree brush tool repeated and two different colors.

I hate adding moons to wallpapers but I thought a moon for this one would fit. SO walah I put it there. I hope it doesn't look tooo awkward being humongous in the background.
OH yes I forgot

I used my lighting brushes also in the front
RIghttt here:http://redheadstock.deviantart.com/art/Lightning-II-Brushes-96494479