Many beginning digital artists think it would be hard to create realistic reflections, but it's simpler than you think. Photoshop's layers palette and transform commands give you all the ammunition you need to make objects reflect off any surface.
 Difficulty: Easy
Instructions
 1

Prepare your image. The bottom layer should contain the reflecting surface (water, a mirror, polished wood or marble.) Another layer should contain the object you want to reflect. Make sure you have selected or masked the area you want to be reflected.

 2

Open the Layers palette. Drag the reflecting object layer to the "Create New Layer" icon in the palette toolbar. The copied layer will appear just above the original. Use the copied layer as your reflecting object and the original (middle layer) as your reflection.

 3

Flip the reflection layer (horizontally or vertically) in the opposite direction of the reflecting object. You want the left side of the reflection to become the right side.

 4

Position the reflection the way it would appear in a photograph (for instance you would align the toes of someone walking on ice to her reflection). Use the Transform options in the Edit menu to rotate, distort or skew the reflection as needed to make the illusion look real.

 5

Change the layer blend mode to "Overlay." You can find the blend modes at the top of the Layers palette.

 6

Adjust the layer opacity to match the reflecting surface. A mirror would be 100 percent opaque, water 40 to 60 and polished marble around 25 percent.