Open a document 670 x 450 transparent
Paint with color # 9DD7FF
Layers – New Raster Layer. Add another 2 raster layer
Rename these 3 layers W1, W2 & W3
Paint these 3 layers with color # A7CBC4
Select W1, Effects – Plugins – Flaming Pear – Flood
Click in the box and change the color to # 023814
Altitude 100

 You will get this

Select W2 & do the same. Only change altitude to 98
Select W3 & do the same. Only change altitude to 96
Stand on W1, with rectangle selection tool
select the portion above water

Hit Delete in your keyboard. Keep the selection
Stand on W2 layer & hit Delete in keyboard
Stand on W3 layer & hit Delete in keyboard
Selection - Select none
Now you have this

Layers - New vector Layers (at the top)
With Ellipse Shape Tool, draw an ellipse

Copy & paste the Dolphin as new layer
above Sky & below W1 layer

Duplicate 3 times & place like this

Duplicate another 6 times, and rotate from this point
Image – Rotate – Free Rotate 20 Left

Add 20 in each layer. Like 40, 60,80, 100 & 120
With Move Tool place them like this

Copy & paste the Dolphin again as new layer
Image – Mirror
Do like previous, only this time rotate RIGHT

Copy & paste the ball several times
With Move Tool place like this

Layers – New Raster layer
Rename the layer Pool
Selection Tool – Ellipse, draw a ellipse

Selections – Invert
Fill with color # C70254

Selections – Select None
Stand on W1 layer. With Magic Wand
Click the portion above water

Stand on Pool layer & hit delete in keyboard
Crop the picture & remove some portion from bottom
Effects – Textture Effects – Tiles

You will get this

I have paste a girl in the pool side

Now Animation

Keep the sky &  pool layer open all the time
Open 1 set of Dolphin & ball layers from the bottom
Ball will go from right to left
Then left to right
You may repeat it 2 or 3 times


From the very first time open W1, W2, W3 in this sequence
Never repeat a layer twice
Otherwise water will not move

D=Dolphin, B=Ball
W1+D1+B1 / W2+D2+B2 / W3+D3+B3 /
W1+ D4+B4 / W2+D5+B5 / W3+D6+B6
 See the animation & guess your combinations