First, create an image of size 660 wid by 520 tall. The size will be reduces later for reasons that will be apparent. Set the foreground color to 5b8596 and the background color to 8eb4c4. Click on the gradient tool and set shape to radial. Click and drag from the center about half of an inch way out. Now click on Filters -> Distorts -> Waves. Set Wavelength to 40.0, amplitude to 3.0, phase to 0.0, and make sure Reflective is checked and hit Ok. We should now have some reflective blue wavey water. Click on create a new layer in the layers box, and make it fill the layer with white. Click on Layer -> Scale layer and scale the layer to 330 wide by 260 high. In the layers box, turn the opacity of this layer down to 25. This white layer will act as a guide for the size our image will eventually be. Now click on the Background layer. Click on the perspective button in tools or hit shift-p to adjust perspective. Click and drag each corner in turn until they are in positions similar to what is show below.