Step 3: Flip The Top Layer Vertically
In order to create our reflection, we need to flip our image upside down, so let's do that.

With the top layer selected in the Layers palette, go up to the Edit menu at the top of the screen, choose Transform, and then choose Flip Vertical.

Photoshop will flip the image upside down in the document:

[pic]
Go to Edit > Transform > Flip Vertical to flip the image on the top layer upside down.
Step 4: Drag The Flipped Image To The Bottom Of The Document
We need the flipped image to be at the bottom of the document, so grab your Move Tool from the Tools palette, or press V on your keyboard for the shortcut:

[pic]
Select the Move Tool.
Then, with the Move Tool selected, click inside the document and drag the flipped image down to the bottom until the top of it is lined up with the bottom of the original image above it. Hold down Shift as you drag to make sure you drag down in a straight line:

[pic]
Drag the flipped image down below the original.
Step 5: Add A New Blank Layer
Now that we have our flipped image in place, we can begin to create our water ripple effect. First, we need to add a new blank layer at the top of the Layers palette, so with "Layer 1" still selected, click on the New Layer icon at the bottom of the Layers palette:

[pic]
Add a new blank layer to the document.
Step 6: Fill The New Layer With White
We're going to fill our new blank layer with white. If white is not currently your Background color, press D on your keyboard, which will reset Photoshop's Foreground and Background colors, making black your Foreground color and white your Background color. Then use the keyboard shortcut Ctrl+Backspace (Win) / Command+Delete (Mac[pic]) to fill the new layer with the Background color (white). Your document will be filled with solid white.

[pic]
The entire image is now filled with white.
Step 7: Apply The "Halftone Pattern" Filter To Create Black And White Horizontal Lines
Go up to the