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                                                              Separate bottom part from background. Use Layer Mask and round brush. 
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- Cut top part of water drops and paste it into a new layer.
- Choose Overlay Blending Mode for bottom part of drops.
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- Apply Warp Transformation to the top part, it should repeat the form of glass heart.
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- Cut out heart area of the water drops.
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- Duplicate water layer, make in dark and apply Screen Blending Mode.
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