Bubble Stock [link]
Egg Images [link]
Created with Photoshop CS5 (may be done with any other PS version)
The basics on how to convert an object into bubble or glass giving it a transparent efect.
This tutorial is how I created this image
but can be used in many other ways.
Hope you like it!
Note: Here are other tutorials just in case you'd like to see as well.
giant underwater turtle