Step 1:Open a canvas(mine is 300x100).Fill it with Black.
[image]http://i232.photobucket.com/albums/ee8/Dragonfang123_2007/Ice%20tut/i.jpg[/image]
Step 2:Take a circle brush(white) and brush parallel or in loops(i used loops)
[image]http://i232.photobucket.com/albums/ee8/Dragonfang123_2007/Ice%20tut/i1.jpg[/image]
Step 3:Smugde it with any circle brush
[image]http://i232.photobucket.com/albums/ee8/Dragonfang123_2007/Ice%20tut/i2.jpg[/image]
[b]Step 4:: Do Color>Color Balance
Midtones: -100
-30
30
Shadows: -100
-30
30
Highlights: -100
0
100
[image]http://i232.photobucket.com/albums/ee8/Dragonfang123_2007/Ice%20tut/i3.jpg[/image]
For a water effect do filters>noise>pick
set both on 50 and ok
[image]http://i232.photobucket.com/albums/ee8/Dragonfang123_2007/Ice%20tut/4.jpg[/image]