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This is a nice and easy tut on how to make a nice water effect in a few small steps...

Step 1:
Ok, open new canvas. You can choose whatever size you want (I'll use 400x150).

Step 2:
Open a new layer, and fill it with:

Filter > Clouds

Remember to have your pallette colours black and white.

Step 3:
Go to:

Filter > Distort > Glass

Choose these settings:

Distortion: 20
Smoothness: 6
Texture: Frosted
Scaling: 69%
Don't tick Invert

Step 4:
Go to:

Image > Adjustments > Colour Balance

Choose a nice colour, I chose a watery one.

Step 5:
Next, go to:

Edit > Transform > Perspective

Drag one of the corners to the side so it gets a nice effect...press enter when you are happy

Tut written by HerculeS