You may get .psd* file of "Happy Valentine's day card." Photoshop tutorial by making a payment. Put the tutorial title in "Add special instructions to seller" line of PayPal and it will be sent to you shortly.
- Add layer mask to reflection layer.
- Fill it with linear black & white gradient, just like on the screen shot.
- Insert water drop image.
- Apply Overlay Blending Mode to it.
- Duplicate layer, make it dark and apply Screen Blending Mode to it.
- Draw light spot.
- Insert another water splash image.