Small sheet of glass (like the kind you get in small photos frames)
Colourful wrapping paper, magazine, patterned material etc.
An atomizer or small sprayer (filled with water)
WD40 or a similar oil aerosol
Something to hold the sheet of glass a few centimetres above the wrapping paper.
If you wash the glass before use, either leave it to dry on its own or use a lint-free cloth as teacloths tend to leave fluff on dishes.
When you have the glass and paper in position, I suspended the glass around 5cm above the paper, spray the glass with a little water and some of the oil (taking care to keep your camera and lens well away at this stage). You may find the first few drops of oil spread quickly and following drops will stay smaller.
Position your camera on a tripod so it looks straight-down on to the sheet of glass, focus and hit the shutter button and hopefully you'll end up with a shot like the one above.