S T E P 1 Foreground: any color you want Antialias: checked

     Step 1. Start out with a black background. You can also do this with a white background or with a linear gradient. In these steps we use a black background with a linear gradient at the bottom half of the image. Next, choose a font and a color to use for your text. Make sure the text is going to stand out against the background. Place your text with "Antialias" checked. Keep the text selected.

S T E P 2 - Copy & Paste - - Flip -

     Step 2. Now press ctrl+c to copy the text and then ctrl+e to paste a new text selection. Next, flip the selection by selecting Image->Flip from the top menu. Now position it so it's exactly under the other text allowing for a little space between. Keep the text selected.

S T E P 3 - Promote to Layer -

     Step 3. If your "Layers" window isn't open, open it by selecting View->Toolbars.. and checking "Layers Palette". You should see a layer named Floating Selection. That's the flipped text. Right-click on the button for it, and choose "Promote To Layer" from the drop-down menu. That turns the selection into its own layer.

S T E P 4 Layer Blend Bar: about 40 - 50 - Merge Layers -

     Step 4. In the "Layers" window, select your new layer and move the blend bar from 100 to about 40 - 50, depending on how faded you want the reflection. After you have the shade you want, right-click on the "Layers" window, and select Merge->Merge All from the drop-down menu. That's basically it. If you want to add a water reflection go on to step 5.

S T E P 5 - Retouch - Retouch Mode: Smudge - Retouch - Shape: Round, Size: 5 - Retouch - Hardness: 0, Step: 1 - Retouch - Opacity: 20, Density: 100

     Step 5.Take the "Selection" tool and select the reflected half of the text. Now grab the "Retouch" tool and set the controls as follows: Retouch Mode = Smudge, Shape = Round, Size = 5, Hardness = 0, Step = 1, Opacity = 20, Density = 100. Now take the "Retouch" tool and use it on the selected half of the text. Use fast, horizontal movements. Increase the size to get more distortion.