Kelpie

Just ba quick manipulation

In celtic mythology the kelpie is a water spirit which can take a lot of different form, generaly this one it is a horse and if some one rides it he will be drown.

Horse : fahlaemee-stock.deviantart.com…
Background : kevinchichetti.deviantart.com/…
Water ripples : jssanda.deviantart.com/art/Wat…
Stone : stockopedia.deviantart.com/art…
Texture : sirius-sdz.deviantart.com/art/…