Start by opening an image of a tap. We'll create water flowing from the tap.
Using pen tool create path of a water.
Create a new layer and Ctrl+click the path layer to get the path selection.
Fill the selection with white color.
From select menu apply modify>>contract.
Contract the selection by 2 pixels.
Fill the selection with black color.
Similarly contract again and fill it with white and then with black color.
From filter menu select distort>>glass.
Apply settings as shown.
Dupliacte the layer and change the color mode to color burn.
Select blur tool from the main tool bar.
Select both the water layer and press Ctrl+E to merge. Blur the merged water layer.
Press Ctrl+U to open hue/saturation window. Apply settings as shown.
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