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- Create a new layer. Cut out water jet from the original image (I used photo of fountain) and insert it into a new layer.
- Copy and paste this layer two times.
- Add Vector Mask and make smooth transition from a jet to a surface of water, using smooth translucent brush.

- Transform other two layers using Distort transformation.

- Add Outer Glow effect for the third jet.

- Draw some bubbles in the jet area. Tutorial of creation bubbles here.

- Draw small white drops, using smooth brush.



