This set extends the BlueWater set with ground/water combination tiles (goes into the same folders, too).
These are meant to be used with the ShoreHelper blocks from the BlueWater set.
Thus enabling easy mixing between the surface of the shore/normal part of the map and the surface and physics you want under/in the water. Also (as you can also see in the screenshots), a lot more variation in the shoreline is now possible.
So you can, for example, use the dirt ShoreHelper to fit in with your dirt themed map and use the earth/sand tiles from this set as the water blocks so that the fx fit and also the water would slow a player down. (See my Shift Like The Sands track for a (I think :) ) good example.)
Or, similarly, uses snow under the water and ice above it. Or Asphalt above, so it fits with your road/platform track and ice under the water to make it really slippery water.