TO begin this tutorial we need to start a document 400x400 and we are going to fill it white Black. Now click on View-Show-Grid. Create a layer Layer-New-Layer and grab the Polygonal Lasso Tool. Using the squares in the background draw the following broken lines.

Once you get to the end go up one square and then go back. Once you are at the starting point click on Edit-Stroke.

Choose the data from the picture and click OK. Once your wave is done, use the Bucket Tool to fill the shape white. After this you have your first wave.

Duplicate layer as many times as waves you want to have: Layer-Duplicate Layer. Y copied it three times. Using the Move Tool, create a gap in between them the way you see in the picture.

Create a new layer Layer-New-Layer. Now we are going to use the Lasso Tool again to create the boat.

We are going to go to Edit-Stroke and then copy the data in step 3.

Pretty much you have to repeat the process for every part of the boat. Draw it using the Lasso Tool and then stroke it. Remeber to put each part in its own layer. If you mess up, you can just delete that layer and do it again without ruining your drawing.

Until you get all the parts in place.

ANd here is your boat.