Step 4 Next, we’ll add the highlights. On the top layer, use the Pen tool (P) to draw up an object similar to the one shown. Try to use as few anchor points as possible to avoid complicating the mesh later. Fill the shape with the same colour as the top splash layer – the lightest blue. Using the Mesh tool (U), click on the centre of the highlight, and fill the anchor point with white colour. Adjust the anchor point and its arrows to make it look smooth.
Repeat this technique on the other areas of the splash, creating more highlights until your picture starts to look glossy.
Step 5 With the Ellipse tool (L), draw an ellipse object of any size. By stretching and warping the object with the Warp tool (Shift + R), you can ‘liquefy’ its shape naturally. Add some dark twisted strokes to make up the motion of the splash. In illustration, details define the quality, so it’s definitely worth taking more time over this step.
Step 6 Still with the Ellipse tool (L) selected, create a few water drops of various transparencies. As real water drops are rarely uniform in shape use the Warp tool (Shift + R) again to make them look more realistic.