Using Gemma's tutorial, I created this GIF with some Scuba items and me (going on a trip soon so a wee bit excited). I used all the steps that she had outlined in her course. I created my own seaworld illustration, inspired by the template designs. 

Given the several entities in the illustration, I recreated the 2nd and 3rd layers by just scaling the entities smaller and bigger. I also repositioned my goggles with each frame as my head tilts quite a bit.