I`ve made this Illustration Just for fun on my free time, took a while to finish though, i almost don't have free time to spare ;-)
A lot of people asked me on private, how i did the water surface and splashes, there were also a bunch of questions if i used any photographies or if there's any 3d Render on it... Well, i decided to just make a quick breakdown to show how simple it actually is, it was not an obvious process, and took some experimentation, but in the end it was very rewarding to see it works ;-) hope you all enjoy:

Here is a Gif where i try to explain a bit of the process:
Seagulls Dive
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Seagulls Dive

Seagulls dive of death

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