Water Transparent Effect

Step 1

• ·         Open your image
• ·         Duplicate layer 

Step 2

• Make Double height of canvas

Step 3

• Flip image vertical

Step 4

• Add new layer 
• Fill with white color

Step 5

• Apply halftone pattern

Step 6

• Set setting 
• Pattern type to line

Step  7

• Apply Gaussian filter through blur 

Step 8

• Set radius 4.0

Step 9

• Duplicate newly added layer and save to new document

Step 10

• Delete this layer

Step 11

• Merge layer (original + vertical flip layer)

Step 12

• Select Filter>distort>Displace
• And browse layer which is saved in step 9

Step 13

• Set vertical scale 15

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