1. Make a 400x400 transparent picture. Make sure that default colors are chosen [D].
2. Filter>Render>Clouds, then Filter>Sketch>Bas Relief with the following settings: detail level: 15, smoothness: 10, light from bottom. The result should be something like this:
3. Next go Filter>Sketch>Chrome and chose detail: 0 and smoothness: 10. Now you should have a nice looking water effect.
4. Duplicate this layer [ctrl]+[j]. Chose the background layer and go Image>Adjustments>Hue/Saturation and use the following settings: colorize: checked, hue: 25, saturation: 90, lightness:0.
5. Do the same thing with the new layer but change Hue: 35 and the others should have the same as #4.
6. Chose the top layer and change Blend Mode to Overlay. Then you'll get a fire like water effect. And press [shift]+[ctril]+[e] to marge these layers into one. You should have something like this:
7. Press [ctrl]+[t] and drag the lower corners so you get a looking-out-over-the-sea picture. If its a little pixel like just do a Filter>Blur>Gaussian Blur at: 1.0. It should look something like this:
8. Now go Image>Rotate Canvars>90 CW
9. The go Filter>Stylize>Wind with these settings: Wind, From the Left. Then rotate the canvars back to standrad position.
Now your are done. It should look something like this if not well try again and ask me if you have problems!
Result:
Enjoy!
More Tutorials: 
