In this tutorial we will learn how to use a combination of Photoshop filters to
achieve realistic water flowing from a tap.
This tutorial requires Photoshop CS. Final result will be like this
Now Let's start with a new document 500x500 pixels
Press "D" to reset your color palletes to black and white.
Create a new layer, then apply the following filter: Filter->Render->Clouds
You will get some thing like this.

Apply: Filter->Blur->Gaussian Blur
Set: 6
Apply: Filter->Blur->Motion Blur
Set: Angle: 90, Distance: 80
See below image.

Now go to Image->Image Size
Set: width: 300pixels (UNTICK the "Constrain Proportions"
option ) then click ok.
So now your document should be 300 width and 500 high. Please see below image.

Next, go to Filter->Artistic->Plastic Wrap
Set: Highlight Strength: 15, Detail:10, Smoothness:10
Apply Filter->Sketch->Chrome
Set: Detail:0, Smoothness: 8, It will look like below image

Go to Edit->Fade Chrome
Set: Opacity:100%, Mode: Hard Light

Now go to Image->Image Size
Set: height:800 pixels, leave all other settings, and make sure the "Constrain
Proportions" is NOT checked.

Now go to Edit->Transform->Warp
Move the anchors around, inward, up and down, just play with it to shape it like
running water.

Now, just add some gradient color to the background layer, and change it's water
layer's blending mode to "Hard Light", check the below image

Click Here To Download PSD File.