1. I am using a new canvas, 300x300 pixels and a white background.
2. Create a New Layer.
3. Press D to reset the colour palette.
4. Using the Radial Gradient Tool with the Mode set to Difference, draw a whole heap of little circles like mine.
5. Now use Filter > Brush Strokes > Ink Outlines, with a Stroke Length of 30, Dark Intensity of 50, and a Light Intensity of 8.
6. Press Ctrl + F to repeat the filter.
7. For added effect add a ripple from Filter > Distort > Ripple on 50%.
8. Now give it some colour. Hit Ctrl + U, and check colourize. For a nice water colour try Hue: 200, Saturation: 29 and Lightness: 0.
9. All done! This is a tutorial that shows you another approach to making a different looking water. Here is my final:
