How can I make a photo like this?
Please note that this is just a example (I don`t want a shot of Spiderman).
by Paul Cezanne
Put your cam on a tripod, your picture in the background, make something up for the drops of water (bottle of water with a pinhole at the bottom, for example), and focus on the drops. This tutorial should get you started nicely: http://www.mcpactions.com/blog/2011/02/09/how-to-shoot-amazing-water-droplet-macro-photographs/