I took this pictures a couple years ago so I can't show you but I can tell you how I did it. Put a 4 gallon fish tank on edge of a table with black background. Set your camera on a tripod with a wired trigger in front of the glass looking up at the surface of water. Wireless flash off to the side and then just drop the toy in water over and over until you get the shots you like. This works best with plastic or rubber toys. Metal toys will sink to fast. Also have a water pump running in the tank. The small air bubbles will look like stars.
Ohh. Thanks for this short guide. By the way, you can create it in resources page, so it doesn't get lost in posts. If you have time.