Last year I wrote a tutorial called Incredibly Realistic Water Text in Cinema 4D and Photoshop where I created a text made out of water. I had to use Cinema 4D to create a 3D object then I imported this 3D file in Photoshop where I mixed with some stock photos. Now with Photoshop CS5 Extended and the Repoussé tool we can create 3D objects direct in Photoshop, so I decided to recreate that effect.