Blender 2.56 + SmallLuxGPU
2k Samples
23min
1750k polygons

Day:
http://mitsuma.deviantart.com/art/Blender-Fluid-SLG-3-day-195922378

Night:
http://mitsuma.deviantart.com/art/Blender-Fluid-SLG-3-night-195922551