Abstract Water Effect

This tutorial will show you a nice way to make a watery abstract effect. 

1. Create a new document, and fill it with a nice blue color:

2. Using a small white brush, make some marks around your image like this in a new layer above your blue background:

3. Go to filter > Liquify.  Drag your brush in the liquify filter to make the white marks appear rounded and swirled, like this:

4. Set this layers blending mode to overlay:

5. Go to filter > Distort > Wave.  Click the randomize button, and then click ok:

6. Duplicate this layer, and click Ctrl + F to repeat the wave distort.  Continue to duplicate the layers and repeating the filter until your results look similar to the ones shown below:

7. On every other layer with the white marks, go to edit > Transform, and rotate it so that the marks are not so evenly paired:

8. This effect is great for sigs and wallpapers.  Keep playing around with it until you find results you like!