1. First, open a new file with the dimensions 400 x 400 pixels and reset your colors (ctrl+d) then go to Filter > Render > Clouds.
2. Next, go to Filter > Blur > Radial Blur and use the settings Amount = 40, Method = Spin, Quality = Best.
3. Now, go to Filter > Sketch > Bas Relief and use the settings: Detail = 13, Smoothness = 10.
4. Now it's time to make it look like water using the chrome effect so go to Filter > Sketch > Chrome and use these settings: Detail = 6, Smoothness = 2.
5. Finally, we just need to add some color so press Ctrl+U to go to the Hue Adjustment Settings and change the settings to: Colorize, Hue = 205, Saturation = 25, Lightness = 0. That's it!
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