Once the exiled permanent returns, it’s considered a new object with no relation to the object that it was. Auras attached to the exiled permanent will be put into their owners’ graveyards. Equipment attached to the exiled permanent will become unattached and remain on the battlefield. Any counters on the exiled permanent will cease to exist.

In the case where the exiled permanent returns with different creature types than it had when it left the battlefield (for example, if the target creature was copying something else when Splash Portal began to resolve), Splash Portal will check its creature types as it exists after returning to the battlefield. If it’s a Bird, Frog, Otter, or Rat at that point, you’ll draw a card.

If a token is exiled this way, it will cease to exist and won’t return to the battlefield. You won’t draw a card even if it was a Bird, Frog, Otter, or Rat.