Thinking about gratitude when I was drinking water, I realized that drinking water slowly and repeating to yourself, "I am grateful for this water," creates a great experience.
Before we drink the water, we make the formal blessing over water. In this blessing we acknowledge the "King of the universe" that everything that exists in the world is because of "His word." We realize that the water we are now drinking is a gift to us from the Creator of it all. And not only is He the Creator of everything, he is the Creator of this water that we are about to drink.
Then as you drink the water, drink it very, very slowly. And as you are drinking the water slowly, keep repeating in your mind, "I am grateful for this water. I am grateful for this water. I am grateful for this water."
(From Rabbi Zelig Pliskin's book: THANK YOU! Gratitude: Formulas, Stories, and Insights: Artscroll Publishers)