We investigate the electromagnetic (EM) counterpart of gravitational waves (GWs) emitted by a supermassive black hole binary (SMBHB) through the viscous dissipation of the GW energy in an accretion disk and stars surrounding the SMBHB. We account for the suppression of the heating rate if the forcing period is shorter than the turnover time of the largest turbulent eddies. We find that the viscous heating luminosity in 0.1 solar mass stars can be significantly higher than their intrinsic luminosity. The relative brightening is small for accretion disks.