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Manipulating the layers to have a glass like feel.
Now select the Layer you have just manipulated and in the Layers palette select Overlay as the Layer Blend Mode.
Now select the original Text Layer and change its Layer effect option to Color Burn. This should give an overall nice blend of both top and bottom layer.
The last step for the text layers is the Opacity effect. Here select the first text layer and change this to 75% opacity, this can be found in the Layers Palette in the top right corner and the same with the other text layer but change this one to 65%.
NEXT: Add the Splashes
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