Create a New Image and set the size in width and height. Because I will import a photo and will create a duplicate to create the reflection, I set the image size to double the size in width.

Step 1.
Import the photo (I’m using a photo of my dog), duplicate it and call it “Photo Object”.

Step 2.
Flip the new Photo object via Object > Flip > Horizontally. Place both images so that the dog’s noses almost touch.

Step 3.
Leave a little space and import a photo of water with a water effect that you would like to use, and place it over the duplicated photo object.

Step 4.
Use the Object Transparency Tool and add a Fountain Fill transparency.  In the photo of my dog I duplicated the transparent object and replaced the blue color with green, and then moved the Transparency slider a bit to the right. Adjust the transparency a bit more.

Step 5.
Add a new object with a transparent fluffy brush nib in between the noses and paint white strokes to create a breathing effect.  Then add a touch of transparency to the white strokes by adjusting the layer opacity. (Brush tool > Category Selector > Art Brush > Big Soft Cover).

And with all adjustments now done to your liking, the image is finished!

Tip provided by Stefan Lindblad, CorelDRAW Master, Illustrator, Graphic Designer & Artist.