I started by Hue Saturating the orignal picture, putting a black filled layer behind it and masking a bit out with a linear gradient, which i corrected a bit because of shitty lookingness :D

After that I made some sort of drops/tears kinda things. By creating a new layer, drawing 2 red spots and smudging them, and then with white brush paint reflections of light on them. I also put Bevel/Emboss on them.

Then there was the eye. That was obviously the hardest part, haha. First I drew a circle, faded it around the edges. Then I drew a circle inside in which would become the iris. The iris contains 3 layers with rendered smoke. The first one is radial blurred clouds, 3x 50% i believe. Then I copied it two times, and twirled the first one left 100 % and the other one right 100 %. Then I did some HueSaturation on the twirled layer, thus the iris. After that I drew the pupil, which was quite alot of work but speaks for itself. There is also a lenseflare in there. By the way, i set the two twirled layers to lighten and lowered the opcity xD

After that, I copied the eye, turned each one around a bit and played with perspective on some of them. I changed their colors by huesaturating and gaussian blurred them, all with different amounts to create the effect of a lens. Also added lensflares to them.

As a final touch, I made those little points on the gumballs. That by just drawing some spots with a brush, and putting FX: Outerglow, Bevel and Emboss, Gradient Overlay and Stroke on them. Gradient overlay you can see if you look carefully :P