Narutopedia
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The user creates a large, flat, circular pool of water in front of their opponent. Its surface acts like a mirror, perfectly reflecting the attacking targets. By then hooking onto and rotating the water to a 90° angle, the reflections materialise from inside the mirror, where they collide with the mirrored targets. As these reflections use the exact same techniques as the enemy regardless of its nature, they counter their respective target's attack completely, while repelling them in the process. However, upon impact, the reflections disperse back into water.

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