( Water ( Matters ; ) )
(ROOT (NP (NNP Water) (NNS Matters) (: ;)))
Water Matters ;
(ROOT (S (NP (NP (CD One) (NN example)) (PP (IN of) (NP (NN matter)))) (VP (VBZ is) (NP (NN water))) (. .)))
One example of matter is water.