Credit goes out to francog for the picture of the lady. Thank you francog!

Copied ripples into dress with lots of masking, used liquify to shape water drop. Background copied from water - then duplicated, flipped and used 'polar coordinates'. Colours changed.

Thanks to luckylynd for cat picture

Copied Parts of source over image, used Liquify to change shape. Saved red-channel and pasted over original (later also used for displace effect). Used liquify on face. Pasted parts of source into hair. Transformed shape, added gradient fill. Cleaned up image with clone-brush and brush-tool. Adjusted Hue/saturation.

Only the source image is used