first chose a picture you want to apply a reflection, i chose the tbogt logo...
now you should double the canvas since the picture must be flipped
duplicate layer and flip it vertical, it should look like this
now take the second layer and set Layer mask> reveal all
in the layer panel it should look like this
select the gradient tool and select the black-white one
now draw a line from bottom to top (top to bottom if the gradient is white-black)
it should look like this
looks okay on transparent background, but on color the transparency is not so good
you should create a new layer and make it black or other dark colors ,to modify it just select the rectangle (i made it red in the pic below)
as you can see it looks like a simple flip, adjust it using the same methods until will look something like this
remove background and it should look like this
this tutorial is not all about reflection, you can do this on a basic layer and blend images together.
Edited by Narcis_speed6, 18 June 2011 - 10:27 PM.