Begin by opening Adobe Photoshop. Create a new file of any size. This tutorial uses a 220 pixel by 220 pixel canvas in Adobe Photoshop CS5.
Create a new layer and then grab the elliptical marquee from the toolbox. Draw a circle and then set the background color to white and the foreground color to black.
Now, grab the gradient tool and set the opacity to 100% and create a linear gradient that goes from black on the left to white on the right. Drag the gradient from the left side of the circle to the right side.
Now, deselect the circular object by clicking "Select" and then "Deselect" from the main menu.
Next, go to the "Layers" window and select "Overlay" for the blending option.
Select "Drop Shadow" and "Inner Shadow" by clicking the check boxes on the left. For the "Drop Shadow," set the "Opacity" to 55%. Set the angle to 160 degrees. Uncheck the "Use Global Light" box.
Still on the "Drop Shadow" options window, set "Distance" to 10, "Spread" to 0, and "Size" to 5.
On the "Inner Shadow" settings screen, leave the "Blend Mode" set for "Multiply;" set "Opacity" to 76%; set the angle to -30 degrees; leave the "Use Global Light" box checked.
Now, grab the brush tool and set background and foreground to white. On a new layer, click once toward the top of the drop to complete the effect.
Users following this Photoshop tutorial now have a water droplet.