Okay, here's how to do it. Some things you'll need are, a clear piece of persplex (CD Case cover is ideal) a black cloth and a clear/opaque plastic bowl which allows light through it. An eyedropper and water will be required too. Put the black cloth inside the plastic bowl as a background then lay what you wish to shoot on top of the cloth, I used a watch but anything colourful will do as well such as Smarties. If the diameter of the bowl is larger than your clear persplex use a couple of rulers to rest it on. On the persplex carefully with the eyedropper place some nice rounded drops, about 12 to 20 will do. Light the object you are shooting with a flood light or torch keeping the light source below your drops of water. You can either use a tripod or go hand held but if hand held have your shutter speed above 160 to stop camera shake. Aim your focus through the drops until the image is sharp then take the shot.
Some practice maybe required until your shots are nice and sharp or the light is just right.There ends the lesson for the day.