The "eyes" part of the image was created from the original image, in case you missed that at first glance. It came about by happy accident :D when I started working on it for “filter abuse”. I first used Topaz Adjust "ghostly" preset with tweaking to darken it considerably and then I was going to do Pixel Bender oil paint filter and I saw the fisheye filter in PB and clicked on it and moved it around, changed size, etc., and then I got half of the eyes part and the clouds looked just like an eye! Even had a black eyeball. So I duped the layer and flipped it horizontal, put them together and smoothed with a layer mask and painted the eyeballs blue then selected them and put them on a layer and worked on them with 2 interesting Ps brushes (one for the catch light) and a blue stroke, I think that’s about all! Other than adding the layer styles textures (Patterns) on both layers and outer glow in black on the outside of the eyes layer. And a stroke frame edge. If I was doing it "straight" I would have chosen more subtle textures to show more of the original image details.