Creating a beach style navigation header

Start by opening a beach image.

From layer palette click on add vector mask.
Select gradient tool and drag a black to white gradient from bottom to top. This will mask the lower half of the beach and make way for the buttons.

Open an image of a sea-shell. Knock out the background using any of your favorite methods.
Duplicate this layer and scale down.
Duplicate the sea-shell several times and transform to different sizes.

Add link names under these shells.

Place a starfish at the top left.
Type company name with a nice font.
Apply stoke with following settings to the company name.
Take an image of a smaller sea-shell or pearl and use it as a bullet for some sub-categories or highlight points. Duplicate it a number of times.
Add highlights with smaller shells and place at the top right.