How do retouching effects of water cool water splash effect using Photoshop.

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in this tutorial I will be showing you how to create a great water splash like effect.
pictures used:
http://www.mediafire.com/?wgtpdkkk5z1...
http://www.mediafire.com/?v59awu4n2kp...
brush: http://www.mediafire.com/?qxoe8io8zut...