This is my colleague, Sarah Wharton's dog Sunny learning how to blow bubbles. Sarah started with a full bowl of water, but I like to start with an empty bowl and add a little water at a time so the dog can get used to the water.
If you would like to see a more step-by-step version, take a look at Dazzle the Border Collie. This video is pretty long, but it shows the trick starting with an empty bowl.