Bhutan welcomed nearly 60,000 tourists between January and August this year, earning the nation $13.5m in revenue from the SDF
Painted with flowers, the elephants slurped up water and sprayed adults and children in the scorching day heat.
Thai authorities have this year asked organisers of the festival, which marks the start of Thailand's traditional New Year, to reduce the amount of water used as a drought perseveres.
The elephants have been trained to suck up less water and aim more carefully.