Water Reflections By jfiscus
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This tutorial goes over a 'simple' way to make good reflections. I hope it is explanatory enough - it's my first tutorial.
SourceThe first step in any good PS image is finding good source images. I always try to use images that are NOT copyrighted by other people, as it can result in trouble down the line.
For this image I used a photo of my boat that I took while I was restoring it.
I found the lake image in a google image search though...