Final Image Preview

1.Step

Create new layer: size: 500 * 500 Pixels, resolution: 72.

2.Step

Create background from clouds, using: Filter > Render > Cloud.

3.Step

Now create new correcting layer: Layer-New Adjustment Layer-Hue/Saturation.
Select parameters:
Hue - 0,
Saturation - 50,
Lightness - 0: Select: Colorize

4.Step

Now we need create one more correcting layer. Go to: Layer-New Adjustment Layer-Hue/Saturation.
Select parameters:
Hue - 200,
Saturation - 50,
Lightness - 0: Select: Colorize

5.Step

Now Make active layer: Hue/Saturation (blue). Take Gradient tool and use Linear Gradient. You must use colours from black to white. Now use this Gradient tool: direction: from left to right.

6.Step

Now activate brush tool, use 9 pixels size. In brushes palette (F5) select such options:
Shape Dynamics: Size Jitter - 100%
Scattering: Scatter - 500 ? Count - 2

7.Step

Create new layer above all. Activate custom Shape with option: Paths. Select butterfly form, or any else that you like. We take butterfly form.

8.Step

Now go to Paths. Activate butterfly path. On butterfly path click right mouse button and select Stroke Path. In Stroke Path use brushes.

9.Step

Now go to layers palette. Activate layer with butterfly. Open Blending Options of this layer.
We establish such options of a layer:
Blending Options: Fill Opacity - 0%
Inner Shadow: Colour - 333333, Opacity - 50%, Contour - Ring
Inner Glow: Opacity - 100%, colour - FFFFFF, Contour - Ring.

10.Step

For preservation of this style of a layer we pass in palette Styles, we press black triangle and select option New style. Add name of style: Water effect.

Result: Butterfly from water drops

 Download Butterfly from water drops Psd file