The Sound Of Water....

When water falls from up high and hits a pool of water straight on, "it makes sounds (like) you're urinating.
If you break up that flow by having stones, pebbles or shells it will diffuse the water more and create a gentler sound," Mannion said.

Water sounds are considered high-frequency nature sounds that are popular with these practitioners.

In addition, fountains produce a "white noise" effect, helping the listener block out the chaos of everyday life.
By forcing out inharmonious background noises, the relaxation fountain creates an atmosphere that renews focus and concentration.

Although there is an endless variety of relaxing sounds to choose from, at least half of the sounds employed on machines tend to be water sounds,
such as rainfall, ocean waves and mountain streams.

http://www.mwdh2o.com/Aqueduct/dec2001/sound.htm

Sound Masking..
You Know I Can't Hear when the water is Running !

http://hyperphysics.phy-astr.gsu.edu/hbase/sound/mask.html

Journel Of Neurophysiology...

INAUDIBLE HIGH FREQUECY SOUNDS Affect Brain Activity: Hyperasonic Effect

http://jn.physiology.org/cgi/content/full/83/6/3548