Free Photoshop Tutorials

and

Photoshop

Resources, Along with

Free Photoshop

Patterns. Also

Free Flash Games

!.
Tutorial Step 1

Let's start by making a new Layer (CTRL+SHIFT+N) and Name it "rain drops". Select the Brush Tool (B) and Set Foreground Color to White, Start dabbing the Rain Drops Layer with the brush to create the basic shapes of the drops (Varying your Brush sizes)
Tutorial Step 2

Tutorial Step 3

Tutorial Step 4