Original image

step 1 of 5

step 2 of 5
Layerstyle is set to overlay with 85%.
Besides that I also used a part of the balloon to fill the visible part of the heart.

step 3 of 5
I selected every finger individually, placed the window above it and set the layerstyle to overlay with 41%

step 4 of 5
I also made a new structure for the heart on the left side, so they don't look all similar.
The left heart has gaussian blur with the amount of 1,7 and the heart in the middle with the amount of 2,8

step 5 of 5
After that I copied this layer, used gaussian blur with the amount of 1,7.
The last step: Layerstyle of this new layer set to overlay and opacity to 18%

Final result

