In this tutorial I'll show you how to make a 3D water surface. 1. Create new file [Ctrl+N], Background � White, Foreground � Black (D). Choose Filter �> Render �> Clouds 2. Choose Filter �> Sketch �> Chrome 3. Choose Filter �> Distort �> Twirl (50-100grad) 4. Let's colour the water [Ctrl+U] 5. Let's make 2-3 new layers [Ctrl+Shift+N] and repeat points 1-4. Don't forget to set different �Opacity� for each layer: 1st layer � 100%, 2nd layer � 50%, 3rd layer � 30%. 6. Now we have a realistic 3D water surface.