How much time ?

[nighthawks]

How much time you will take to develop a image like this?

[magicyte]

Using Microsoft Paint/ Paint.net? A few hours.

Using Photoshop Elements? A few minutes.

-magicyte

[Twey]

A few minutes with the GIMP, too. Up to about fifteen if the base wood texture is made from scratch.

[BLiZZaRD]

The PhotoShop tutorial is right here (http://www.moesrealm.com/photoshop/liquid.html) Test it out and see how long it takes you :D

[nighthawks]

Thanks Blizz, It worked.