Water Mastery

[ckdragons]

Both a water elemental and its opponent are standing on the ground (both are Medium), but both are wading in 2 ft of water. Does the water elemental get +1, -4, or +3 from Water Mastery?

Water Mastery:

A water elemental gains a +1 bonus on attack and damage rolls if both it and its opponent are touching water. If the opponent or the elemental is touching the ground, the elemental takes a -4 penalty on attack and damage rolls. These modifiers apply to bull rush and overrun maneuvers, whether the elemental is initiating or resisting these kinds of attacks.

[Ectar]

+1.
Both are touching water. Don't have to be fully immersed or submerged to be considered "touching water".

However, expect table variation and arguments regarding how much water you have to be touching for it to count.