Hahahah in all seriousness, that is kind of present here. Although to help anyone out, in the 4th step, he/she erased parts of the dark blue circle so that the grey background would show through, then added another layer of lighter blue and white glares. Hope I helped a little bit.
It's a beautiful effect, but I'm not sure how it can be called a water tutorial - it isn't really relevant to any example of illustrated water (i.e. raindrops, puddles, rivers, sea, running water, splashes etc).
no offence to the creator of this particular one, but i newer understood why theese kind of things are called tutorials. to me it seems more like a progress display, in a tutorial i would prefer some instruktions to go along with the pictures. all in all, great water effect and awesomely drawn, but not that great tutor effect in my opinion