TheMongoose
My scene is near the beach so I hope to get away with some larger waves.
A couple of points.
Those of us in the ship driving trade tend to think of "uncomfortably close to shore" as being about 10,000 yards (5 miles/6 KM). Anything shallower than 60 fathoms (360'/109m) is generally considered "shoal water" and to be avoided. (Which includes those of us in the Amphibious trade, where we grounded small craft for a living.)
But, more importantly, ocean waves follow physics. Ocean waves are a rotation of water molecules generally following a cylindrical pattern. Typically, only the top 1/10 of that cylinder is exposed (wind can "pile up" that height aproimately a 1/3 more).
Shore waveas begin to brea when their base reaches the undwerwater shore line.
So, a 3' (1m) ocean wave will begin to "break" as a shoreline wave about where the water depth is 30' (10m). Once the wave becomes surf, it will try to not expose but 1/3 its height, but, with the right slope and momentup, will support 2/3 its height as breaking surf. There's tons more. Like beach slope. A shallow fetch (like Normandy) produces lower surf heights than steep volcanic ones (lie Diamond Head in Hawai'i).
Now, back to the technique. I would have probably gone with a tissue (like that used in clothing boxes) rather than a paper towel, just for not having as much texture. That's just expereince. Not an absolute expression of technique.
What you may find is that you need to thin the gesso as you develop the last coats. That's becasue gesso has an annoying habit of having air bubbles (this is why I much prefer using the gel medium over gesso, the clear gel tends to be less "bubbly").