For 'frozen', i just put some ice cubes n a strawberry into a plastic container. The 'splash' was done with a shower head spraying on the berry (shot with 1 hand, coz the other hand holding the shower head). That's it.
Flash was used and cam set to Aperture priority at f2.8 ...
oh and as for PS, just adjust the brighness, contrast, unsharp mask. and place those text and set it to semi-transparent.
:bsmilie: ahaha ... no ... no ... i made sure i do not go too near, and don't get the cam/lens wet. well sometimes shooting in such situation does result in some drops of water on the lens but hey, there is an UV filter there. :bsmilie: