http://www.worth1000.com/tutorials/162092/how-i-created-bubble-berry
This is the start photo I began with:
and the final image is:
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Below I will explain step by step how I reached this final image:
1. I copied this bubble and placed it on top of the apple and resized it to cover the whole apple. The opacity of the bubble layer was lowered so the edges of the apple are visible.
2. The edges of the bubble were fitted to match the apple. This was done using the Liquefy tool.
3. The color of the bubble layer was then changed to black and white, then the layer was duplicated and the duplicate is set to overlay at 60% opacity. The result looks like this.
4. The apple was then erased from the background layer without erasing the leaf, then a white brush with different opacities was used at several places to make it more realistic and shiny!
5. The bubble effect was added using a source bubble picture and was fitted to the edges of the apple using the Liquefy tool (similar to step 2). The layer was then set to overlay at 60% opacity and set above all layers.
6. Final retouching steps were performed to smooth the edges and the bubbly apple was placed in a cup
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Things I used differently from the original tutorial:
I used the brush tool instead of the eraser tool. I thought it would fit more with the image.
Different levels of opacity were used for each layer to give the best results.
Hope you enjoyed this tutorial :)