1) Start off with creating a new image, filling some color on the background, creating a new transparent layer on top of this layer.
2) Then select a
circle brush with
black as foreground color and mark the drops on this transparent layer.
*i206.photobucket.com/albums/bb178/ferrous_cranus/1.png
3) Go to
Fx-Foundry > Layer Effects and apply both the layer effects.
*i206.photobucket.com/albums/bb178/ferrous_cranus/2.png
4) My values are as follows
*i206.photobucket.com/albums/bb178/ferrous_cranus/3.png *i206.photobucket.com/albums/bb178/ferrous_cranus/4.png
5) Hide the
transparent layer or completely delete it if you're satisfied with the effect.
*i206.photobucket.com/albums/bb178/ferrous_cranus/5.png
6) The layers are in masked mode yet, so complete it by
Applying Mask. (..Also both the layers should be in
multiply mode with a
half opacity factor..)
*i206.photobucket.com/albums/bb178/ferrous_cranus/6.png
7) Select the
background layer, put the foreground color as
white and choose a
fuzzy brush.
*i206.photobucket.com/albums/bb178/ferrous_cranus/7.png
8.) Using the Dodge tool, put the
Exposure to a mild value in the settings and stroke on the drops to get a mild gradient.
*i206.photobucket.com/albums/bb178/ferrous_cranus/8.png
9) Finally, all the drops are uniform in shape which is not realistic, so use the wonderful
IWarp effect available in
Filters > Distorts. Put some values and start stroking the drops.
*i206.photobucket.com/albums/bb178/ferrous_cranus/9.png
There its DONE
*i206.photobucket.com/albums/bb178/ferrous_cranus/drops.png *i206.photobucket.com/albums/bb178/ferrous_cranus/fakedrops.png