Water (no dog) flowing over obstructions in the creek.
I was actually working this up to put into the pareidolia side challenge and decided I liked it better then what I was going to put in here.
Open PSCS3
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Topaz Adjust
Topaz Denoise
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Gaussian blur
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Erase some around 'dog'
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Blend mode normal 50%
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Clone out a few bright specs
Minor burn near 'dog's nose'
Image size
Filter Forge border
SFW.
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That's funny, I looked very quickly at this and went back to a previous photo to give it another look. As I flipped away I said to myself, "I see a dog." Now I come back and see your title, shazam, dog. I think I see a St. Bernard.