Well, I finally got around to learning a little more about how photoshop works. (I still don't have my own copy yet, but that's about to change.) I colored this picture over at a friend's house as a learning experiment. I chose this one because it's a very simple drawing and didn't require a lot of complexity in layering all the colors. I utilized a photo of a beach scene and extracted the colors of the sand, water, and sky from it as my starting point and then used the dodge and burn tools to shade the colors. Also put a filter on the water to create the waves. I debated putting some lens flare in there somewhere to highlight the waves, but the direction of the light would have been wrong. As it is, I kept the shading pretty simple, anyway. So how's this for a first attempt?