Project: to make a water splash resemble a dolphin.
I found a dolphin photo on the internet to use as an outline in the Liquify tool.
With the dolphin overly visible, I used the outline to freeze the area
outside the dolphin. Then used the liquify tools to push the water splash
into the dolphin shape.
Deleted the dolphin photo.
Then return to the original splash image and sharpened the water drop
to more closely resemble the sharpness of the liquified dolphin.
full image as posted on dpreview:
original image by Jim80D: