Designing a Diving Wallpaper

Apply the following layer effects:
- Drop shadow (blend mode = overlay, black, 1-2px)
- Inner Glow (white, overlay, 1-2px)
- Gradient overlay (white-to-black, blend mode = overlay, opacity 30-40%)

That was a head. Create another bigger circle, apply the same layer effects: this is a body.

Add 2 small white circles, open layer effects and add Gradient overlay (white-to-black, blend mode = normal, opacity = 20-30%)

...and yes, 2 smaller black circles inside!

In another layer, use Line tool (U) and add some legs

Hmm, I thought that legs look better with some lighter circles in the endings.

Ta-da! Spider is ready.

Now that you know how to make a spider, why not add some more?

The most interesting part is a water drop. In new layer, with grey color, create a circle (use Ellipse tool, U, and hold Shift while making a shape). then switch to Direct Selection tool (A or Shift-A), and click on the bottom point of circle. use keyboard (Up arrow) to move it up a bit.