We need to create a sky and some water for our duck to float in. Start 
  by creating a rectangle about the size shown above. Apply a Linear fill 
  using the two colors shown. You can apply an interactive Linear fill the 
  same way you created the interactive Linear transparency. Click on the 
  rectangle with the Fill Tool (F5 or g), click at the starting point, hold 
  down the Ctrl key to constrain the angle, and drag upwards. Edit the 
  two sky colors in the Color Editor.
 
 
  Create a new rectangle over the bottom portion of the larger 
  rectangle. Apply an Elliptical fill using the same colors shown.
  From the drop down list on the Infobar select Repeating. Click the 
  Profile arrow icon and select Profile 1. Click either of the small 
  squares at the end of the fill path arrows and press the LEFT arrow key 
  on your keyboard until there are about 5 or 6 rings.
  Hold down the Ctrl key and drag just the vertical fill path arrow 
  downward until your rings look like the example shown here.
 
 
 
  Select the rectangle with the Transparency Tool (F6) Click and drag 
  from above the center ring upwards to just before you reach the top of 
  the rectangle.
  From the Transparency Type drop down list, select Brightness.