This was the first tutorial I ever made, it was originally hand-written on paper and photocopied out to my animators on the first series I ever directed in 2001. So when I found it while cleaning out junk from some old boxes, I thought I should type it up for here, enjoy.
Download the PDF of these notes here.
-UPDATE-
Here's a tutorial by the talented Kathleen Quaife, she goes into greater detail with the planning, structure, and drawing of a water splash:
