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Apply perspective transformation for second button. Edit > transformation > Perspective.
- Insert flowing water and splashes. Apply Luminosity Blending Mode.
- Add Vector Mask to flowing water layer. Erase superfluous areas of water using soft black brush, just like in the screen shot below.
- Create rounded rectangle, using Rounded Rectangle Tool, Radius 30 px.
- Apply Perspective Transformation to this shape.
- Load selection for rectangle and fill it with the following pattern (black lines on transparent background) in a new layer.
- Go to Select > Modify > Contract (4 - 6 px).
- Select > Inverse, clear selected area of the lines.
- Load selection for lines (Ctrl + Click).
- Remove selected area from white rectangle.