You can find Surl in Edelstein. He is in the lower right side of the map. You'll find him next to the armor seller, if you've reached a portal at the far right then you've gone too far. He should be near a water tank of some sort.
To fill up Surl's water tank in MapleStory, you need to collect water from the nearby water source. Approach the water source, interact with it to fill your bucket, and then carry the water back to Surl's tank. Once you reach the tank, interact with it to pour the water in. Repeat this process until the tank is full.
You right-click the icon on the top right corner of the screen.
You have to be in Resistance, I think. You also have to be lvl 30, so first go to Edelstine and talk to Surl about the Water Thief Monsters and get some bottles. After getting like, 20? You place the bottles on the machine and after it is filled you talk to Surl again.
It should be in Edelstein on the lower floor where all the merchants are, and right next to Surl, to the the right (or left....) of Surl, should be a tiny garage that's opened. You must make sure that no one else is on the map before you go in, or else you can't go in.
After you get the jugs of water, go back to Surl and you should be able to press up and enter the building next to him like a portal, inside there, drop the jugs in front of the giant bucket and wait until it fills up.
At Ludi
pretty much anywere in maplestory near hennnesys..... many places
my bum :)
In Sleepywood dungeon
At Ludibrum
internet
You can get them from Mushmom and Mushmom's Grave.