These magical floating faucet tap optical illusions can be 
found all over the world. This one’s at Aqualand 
in Puerto de Santa Maria, Spain.

A temporary magic tap was installed at the 
Hampton Court Palace Flower Show, London, UK.

Many "Ripley’s Believe it or Not Museums" have these illusions. 
This one’s at the Ripley Museum in Ocean City, Maryland.

Here’s a magic floating water fountain 
sculpture in Olivenza, Spain.

 This large fountain is in Santa Galdana, Menorca, Spain.

Here’s a video from a trade show.

Magic Water Faucet

Another video, taken at the Desert Museum near Tucson, Arizona.

Magic Tap

You can also buy one for your home.

If you don’t like water, here’s one with fake beer. 
It also lights up so you can use it as a nightlight.

If you want to be completely disillusioned, take a look at this video used to sell the "Floating Faucet Fountains (Item: 242-090)" on the Home Shopping Network. (Sorry, disillusionment is not available, since the video was removed by the user. I removed the link.)

I found many of these images from a discussion here: Magical Floating Water Taps, Google Earth Community Forums>>