This is one of over 4598 effects generated by Filter Forge, a Photoshop plugin that allows you to create your own filters.
This effect:
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Editable water drops on transparent glass, with cold blue reflections. The glass is deforming the image just enough to create a realistic wet glass surface. Water drops are editable, also the cold reflections, by changing the angle.
water, background, blue, rain, wet, liquid, abstract, drop, cool, bubbles, transparent, clear, glass, cold, pattern, fresh, droplet, underwater, aqua