Image Reflection Creation

Image to be Reflected : 

Step 1: Create a new file (1080 × 760) with a transparent background. The transparent background can be given by choosing the Transparency option in Fill with from Advanced Options while creating a new image.

Step 2 : Copy the image you want to reflect and drag it on top with the Move Tool and scale it to half of the image canvas size in height. The layer palette displays all the layers in the canvas and can be made visible by choosing Windows → Dockable Dialogs → Layers. 

Step 3: Duplicate the layer by right-clicking on the layer of the image, then choose Duplicate Layer

Step 4: Flip vertically the copied image, using the Flip Tool. The duplicate layer with the flipped image is added on top of the existing layer.

Step 5: Drag the new flipped image just below the original image. 

Step 6 : Right-click on the new layer in the Layer palette and click on Add Layer Mask and choose White (for full opacity). Click on Add

Step 7: Add a gradient with the Blend Tool, and to be more precise, click on the Ctrl key while using this.

Step 8 : In the Layer Window set the opacity of the new layer to 65% and right click on the layer to Merge it down

Step 9: Click on the vertical rule and drag the mouse and add a perspective by choosing the Perspective tool.