1. Create new document, size 5 x 4 cm, 300 dpi
2. Filter >> Render >> Fiber
3. Make some color
Image >> New adjustment layer >> Color balance
4. Image >> Adjustment >> Levels
move white and black arrow to center
5. Result !!!
6. Filter >> Brush Stroke >> Accented Edges
Set parameter like this
we have
7. Next with Plastic Warp
Filter >> Artistic >> Plastic Warp
8. use Ocean Ripple
Filter >> Distort >> Ocean ripple
9. Duplicate layer background, Set blending mode = Soft Light
Layer Shot !!
10. You can duplicate new layer and blur it with 2 > 3 px to make it more realistic
Final !!! Same water, huh
Add layer style
And finally we have ..... a water background


