A single water photo, combined with an inverted mask and a blend mode, can add convincing foreground depth to digital art without disrupting the rest of the composition. This technique gives precise control over where the water texture appears, how strongly it shows, and how it interacts with underlying color.
Read the full article here: How to Use an Inverted Mask to Add Water Texture and Depth to Digital Art in Photoshop Photoshop Roadmap