...I hope you still feel small when you stand beside the ocean...

[ababysean]

sure!

 

[Dominantly]

Here is a shot.

Original:

Rotated:

The Jpeg noise was huge on such a small file.

 

[ababysean]

do you mind saying how you did that so I can do it on the larger file?

 

[Dominantly]

Opened in PSE 6, used Topaz Remask to separate the girl from the picture and put her in her own layer on top. Then I created a copy of the background layer to clone over her. You just need to use a small clone brush head and zoom way in and do the cloning from the outside in. This way when you put the girl back and rotate the image, you don't see any of her original image behind the straight one.
So once she was cloned out, I rotated the layer until it looked straight. After that I just flattened the layer and it was done.

 

[ababysean]

I think I got it!

edit to add what I did

copy the horizon (grab some sky and water with it.) Paste it as a new layer. Use Free Transform in the Edit menu and rotate the horizon until it looks straight. Then use a very soft eraser and erase the edges of the new layer so the sky and water blend softly with the original, then flatten the image.

 

[Dominantly]

Pretty good.
There looks to be a "step" in the middle of the water though, is this where you blended it?