Besides the seal, the only thing in the image was the water, so I began this image by recreating the water using render>clouds with the colors set to samples from the original and then distort>glass to get some small ripples. Once I had the water, I noticed the ripples in the original and thought about the patterns you get in a pond when you skip a rock along the surface. I made the ripples on a copy of the water layer with distort>zig-zag, then duplicated it and used transform>perspective to stretch it out and give some depth. The rock and the water drops are filled ellipses with a bevel layer style. The grass is a brush.