Use a simple macro setup: place your camera on a tripod, put the image you want reflected/refracted in the background, create hanging droplets in front of it, and focus on the droplet itself.

A practical way to make droplets is to use water dripping slowly from a small hole, such as a bottle with a pinhole. Position the background image so it appears inside the drop when viewed through the lens. Because the droplet is the optical element, sharp focus must be on the droplet, not the background.

This works best as a close-up or macro shot, with careful alignment between camera, droplet, and background picture. A stable setup helps a lot, since depth of field is very shallow at close distances.