You may get .psd* file with watermarked stock images layers(!) "Milk monster and chocolate splash" Photoshop tutorial by making a payment. Put the tutorial title in "Add special instructions to seller" line of PayPal and it will be sent to you shortly.
- 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 the result!