Houdini Flip and PBR render, everything render together, no layers, you can see foam refraction in water.
Only Mesh, foam and bubbles.

Still need to add splash, mist, wet and fix some beach particles.

Sim details:
Flip Tank: 60m x 2.5m x 100m - initial frame 110mil particles, after collision optimization 60mil particles
Particle Separation: 0.05
Paticle Raidus: 1
Grid Scale 1.5

Whitewater - 40mil particles

Mesh - 15-22mil polygons

j vimeo.com/65490463

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