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Who knew a children's program could be so fun!
Here is a cute little tutorial on making 3-D waves on Tux Paint, a children's version of photoshop.
If you like, when you are done you may use the negative tool in the magic section and spread it all around so it's covered and it will look like the second picture if you add some tint in the magic section. Don't let go of the mouse when you do either of these!