You could try something like this :
Draw a couple of droplet shapes an create a brush from each using Edit Define Brush preset . I've just used two for this emo - you could use a few more to vary the shapes a bit
Create a new empty layer and turn the fill to 0%
Add three layer effects as shown below :
Bevel and Emboss to light the top of the drops:
Stroke using a gradient in shape burst and luminosity blend mode to shape the light on the drops
Drop shadow underneath the drops
Now use the brushes you made to paint on the layer at 100 hardness and use black (actually any colour will do as fill is zero)
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Very similar to Dave, because the zero fill with Layer Styles is definitely the way to go.
I'll start with the brush, which needs to be just a little bit special.
Set the Elliptical Shape tool to path, and make a vertical ellipse.
Use the Direct selection tool to make the path pear shaped.
Fill the path on a new layer
Use the blur tool to blur the upper third of the filled path
Define it as a new brush preset
From here pretty much like Dave, but there are several ways to get there.
Stamp down your new brush on a new layer.
For the drop below I used Bevel & Emboss with both shadow and highlight opacity set pretty low
Drop shadow at 90° with a touch of Size to soften.
Inner Shadow with colour set to white and blend mode to Screen.
And fill opacity set to zero.
And that little extra touch, a white highlight on another layer. You could combine the two layers into a Smart Object, and use New Smart Object via Copy to make more of them (otherwise resizing one would resize them all).
The screen shot below is zoomed to 200%, so a wee bit pixelated.
Thanks Trevor and Dave. Both options worked well but we ended up in another direction. I appreciate your time.