hello guys. in this tutorial i will show you how to make refraction effect on water like swimming pool picture bellow. you must install V-ray rendering first to make this effect on your google sketchup 
here the plugin tool that i used in this tutorial
Lets start this tutorial
Step 1
Make swimming pool on google sketchup like this picture
bellow
Step 2
Make rectangle as a water that cover the pool. It showed
like this picture bellow
Step 3
Give the cover color like this picture bellow and make it
transparent
Step 4
Open material tool from V-ray rendering tool 
and then give
the water material reflection and refraction layer
and then give
the water material reflection and refraction layer
Step 5
Change setting of water material following picture bellow
Open V-Ray rendering option
and make sure that reflection and refraction at environment tab is ON
Step 6
Give the floor colors like this picture bellow
Step 7
Then, just render the swiming pool that we made. And here
the rendering result using V-Ray
OK guys. thanks for visit my blog and i hope this tutorial will help you to learn google sktechup
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