First you make a new image i made it 1024x786, then new layer call it water, make the background black and fill water with black ( ctrl + backspace) Go to filter menu> noise> add noise>amount: 15 choose graussian and Monochromatic. Again go to filter> brush strokes> angled strokes> and set it to Direction balance : 100 Stroke length 19 and Sharpness 3. Now u should have some white stripes aiming down to the left corner.
Go to filter> blur> motion blur> choose: Angle 45 and the Distance : 15 px. Go to filter menu> Artistic> Plastic wrap> and set it to: Highlight strength 13, Detail: 8, smoothness: 5.
Should look like this now:
Need some colors right? Ok then go to filter menu> Artistic> Neon glow> Glow size: -24, Glow brightness: 15, Glow color:# 0000FF. To make the colors right go to image menu> Adjustment> Brightness/contrast and turn down the Brightness to about - 30.
To change the colors go to image menu> adjustment> Hue/sat> click on colorize and the play around with the colors to make it look like real water I used H: 210, Sat: 20 and light: 25.
Play around with some effect like duplicate the layer add layer mask and colors readjustments and what u see above is what i got out of it..
Tip: the angle of the water is default by 45 ... so u may have to change/ rotate the layer with the water :D that's all
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