The Encounter by robertmekis
The idea was based on similar plot to early 80's movie 'The Final Countdown' starring Kirk Douglas.
IMDB link: http://www.imdb.com/title/tt0080736/
software: Photoshop CS3
reference: Harrier. It was basically full repaint of stock photo, but augmented into different angle and lightsource. Rest of the scene is completely my fantasy. Water surface was painted from memory althought I have to admit I spend some time in google gathering an inspiration.
3D resources: none
Basic round brushes and smudge tool.