this is the image. create a new layer who is double of the width of this layer. now duplicate the layer, open transform and turn horizontal
step 2 of 7
this is what you get
step 3 of 7
now copy and paste the two images on the new layer. and youll get this
step 4 of 7
extract the head of the dog from the source image
step 5 of 7
copy and paste it over the water image and apply a layer mask to blend it.
step 6 of 7
from the forehead of the dog using lazo tool extract one portion. copy and paste it to the image. and then apply a layer mask
step 7 of 7
as everybody was asking to make it look wetter, after a lot of thinking, I choose this image, went to levels, then went to channels and choose red channel, duplicated and press curves to make whiter. then press ctrl+click press rgb ctrl+c go to layer and press ctrl+v into the image and you got your splash.