1st of all search any wet glass image from google or you can get mine by downloading PSD file from the end.
 Now Search any other image which contains some lights,bridge or road or you can get mine by download PSD file
 Now Simply change its layer style to Overlay and lower its opacity to 80% as shown
 Now Create a new layer and select a brush tool,right click on document and select the given brush
 Now Click and drag on the document and write something.
 Similalry add another text if you like with smaller brush size
 Now create another new layer and make your brush more smaller as shown and create its drops falling down as shown
 Now Change text layer’s and drops layer’s style to Overlay as shown
Thanks for Reading.