I paint the water area on a layer with a flipped Mr Beef for a reflection. I apply the Displace filter, using a noise image I’ve created that’s had its Red and Green channels blurred in different directions to add some distortion. Now I go to Filter>Liquify and wiggle things around before painting over it to get a result I like.
Creating a splash
On a new layer, I paint splash shapes and droplets in a flat black with a hard-edged brush. With a soft brush, I erase most of the middle from the shapes, then set Layer Opacity to 30 per cent. On a new layer I add a light touch of white with a soft brush and specular highlights with a small hard brush. I step back to decide what I need to fix and finish, and it’s time I got to the gym!