This tutorial was written by me, Zuzzanna on April 8 - 2016
any resemblance to any other tutorial is completely coincidental.
I'm using the art of  TooshToosh you need a license to this art
do not use the same tube without a license

My supplies here
do not share my supplies in other tutorials without my permission.

Filter used: EyeCandy 5 - Texture - heavy rain

The two boots are linked  
which means you can move each boot to you liking

Open the boots layer and go to image canvas size 550 x 550
I chose to use TooshToosh tube called Jungle party

select the leftboot layer
select all - select float - defloat
copyNpaste you tube - place it inside the selection - selection invert - hit delete
I changed the blend mode to Hard Light
*but that depends on your tubes color*

Repeat the steps for the right boot
add and name
and merge all layers visible

add a new layer - move to bottom - fill white
new layer - fill with a color from you tube
apply my mask - merge group
add drop shadow to the boots

on the boot layer
EyeCandy 5 - Texture - heavy rain

copy merge - open AS - paste as new animation
and make at least three frame in AS
save with default setting

Done ☺