Thanks
Actually, in terms of setup and technique, it's quite an easy photo to make.
EXIF: D40, 55-200 VR @ 190mm, Aperture priority exposure mode, f/11, 1/4000th, ISO 200, sunny WB.
The subject is a fountain (at a pond) made of a two large blocks of stone, each about 3 feet square or so, one stacked on top of the other. The spout is at the top, so the water flows down the rocks and flings off the top block as it is offset, creating an upside-down ledge (this is the dark area you're seeing). It's the same rock fountain that you see here (you can see the ledge on the right; also, the fountain is intentionally dark in this photo, so just copy and paste in an editor to brighten it if you need to)
I'm shooting almost against the sun, so there's a ton of light for a high shutter speed to freeze the droplets in mid-air. It also gives them a golden reflection. Just fire off a few shots until you get a droplet pattern that you like