Start by opening an image of a girl. We'll create a waterfall out of nothing.
Create a new layer and press Q to enable quick masking. Apply filter>>render>>fibers.
Use settings as shown.
Press Q to disable quick masking.
Create a sky blue to white gradient.
Apply this gradient to the selection.
Press Ctrl+T . Right click and select distort.
Adjust nodes to get the following shape.
Press Ctrl+T . Right click and select warp
Adjust nodes to get the following shape.
Press Ctrl+F to apply the previous fiber effect again.
Change layer mode to linear dodge.
