A true macro lens or a set of extension tubes is required to get close enough for this type of work. I like to use an 11x14 sheet of glass that came out of a picture frame. I hang the glass over the edge of my table and place something heavy on the edge to keep it in place. A tripod with the ability to hold your camera over the top of the glass and shutter release will be necessary. I use mirror lock up on my camera whenever I shoot macro image to eliminate motion blur from shutter vibration as well. The set up below was used to create the image of the Yellow Tang above.
I use a syringe to place the drops on the sheet of glass being sure to have enough of them so that the frame is completely filled with drops. Water works well for this but glycerin works even better as it does not spread out as far as water does and holds its shape longer. The shape of each drop will have an impact on the refracted subject with perfectly round drops giving the most accurate representation of the subject while the misshaped drops will create some interesting more abstract effects. I like a mixture of both in my images.
Just about anything will work as a subject for this. I really like using prints of my older work to create an interesting abstract from what was a "normal" looking image. Here are some examples.
Original above, refracted image of print below.
Original above, refracted image of print below
Original above, refracted image of print below
Original above, refracted image of print below
When shooting images like this, you can use natural light or a flash. Just be sure that you have soft enough light to prevent glare on the subject. A diffuser between your window and subject or a soft box for your flash work perfectly.
Your subject will always appear upside down inside your drops so you will need to adjust the orientation of whatever you are shooting or you can simply flip the image afterwards in whatever program you use for editing.
Ron Goldman/PPSOP