Attached Link: http://www.completelyfreesoftware.com/index_all.html

This is really awesome by itself and if you dont have a paint program(go to completelyfreesoftware and download a free paint program just browse and find dogwaffle or compareable program)Well shy of doing some postwork for the water splashes what you could do is take a free grass obj and texture it white or fog and then play with the transparencies to get that spray look and then also add it around the tail as it slides in to the water maybe even add some spray or droplets coming from its backside and add water rings arounde the tail section too...