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- Insert chocolate splash.
- Make a copy of the splash layer and apply horizontal Flip Transformation to it. Create one more chocolate splash from this layer.
- Merge both of chocolate layers and duplicate merged shape.
- Transform the copy of chocolate splashes upside down to create reflection. Edit > Transform > Flip Vertical. Place reflection layer above background layer, apply Distort Ripple filter to it(-85, medium). and Opacity 16%.
And here is result!