This is another shot about the fluidity of object's boundaries. This one started out with me following a tutorial...but I changed my mind halfway through because using my own images, some things just did not work well enough.
So it was onto plan B - 'gut instinct' and plenty of trial & error! Luckily the upside of creating something from scratch is that there isn't anyone looking over your shoulder saying say "ohh.... that's not quite right."
...So...whatever it looks like in the end,....well.. I will say that's what was intended all along !! (LOL)
A large splash was placed over each wing, tail and body and then mesh warped into a matching shape. Because I used separate layers for each splash, I could selectively erase any unwanted splash to follow the natural curves of the bird.
(The cockatoo was not actually wet - I applied water splash brushes I downloaded from http://romenig.deviantart.com)
The fluid textures are clearer viewed large.