Understand the problem
The most important step is to understand the problem why your dog hates water. This can be due to the fact that the water is too cold or too hot or she is not used to water at all. For this, you should closely observe the behaviour of your dog when she passes through the water or the water is thrown on her. If she has no problem while passing through the water but panics when it is thrown on her, it might be the water temperature.
Take her to a walk
The best way to reduce the anxiety of your dog is to take her out for a walk on daily basis. Remember that if you do not take your dog for a walk, she will start acting strangely and might get irritated; therefore, you must take her out for at least half an hour every day. Do not just keep her out of the house during this time but walk her down the streets or take her to the park, where dogs are allowed.
Take her to water during a walk
After you have started taking her out for a walk on daily basis, you must take her near to the water. Do not do anything, just take her close to the water and walk in a normal way. You should continue this for a couple of days. Remember that the only way solve this problem is to get your dog familiar with water. After you have continued that for a few days, you must make your dog sit near the water and ask her not to move from there.
Rub her face with wet hands
You can also ask your friend to throw water on her during a walk or you should dip your hands into the water and start rubbing her face gently.