This tutorial is very creative to make. The author skillfully treats the characters to look like they are made of water. The general idea: first adjust the color of the photo as a whole, then separate the characters and clothes, and then use some filter effects to process the characters into a liquid effect. Finally, use some water drop materials to create a divergent water drop effect.
Original picture
final effect
1. Open the original image material, first use the pen tool to draw out the character, press Ctrl + Enter to turn the path into a selection, and press Ctrl + J to copy the character to a new layer.
2. Press Ctrl + M to adjust the curve of the cutout character. The parameter settings are as shown below.
3. Create a new layer and fill it with color: #0A6A60.
4. Cut out the upper part of the character's skin to the head and copy it to a new layer.