First I made the outline of the astronaut and the background. Same gradient as the source image.

I don't have the originals of this step but this is how I made it:
- Copy parts out of the body that will become folds in the suit.
- Paste them in a new layer and add bevel+emboss
- Blur the layer and remove everything that gets outside the suit(you get blurred parts outside the suit)
- Merge the folds layer with the shape of the astronaut
- Use the burn tools to add extra softer folds in the suit
- Add bevel + emboss to the total suit

I did these steps also seperately with the thing thats on the front of his chest (this is a seperate part of the body).

Merge all the layers and copy it. Plasterize (or whatever its called in the English version) the whole thing and set the layer to screen. Adjust brightness/contrast to get a realistic shine effect.

Add the thing that Astronauts have on their back :P
Use burn tools and also copy the layer + plasterize it and set it to screen.

Added a logo too :)

Add the pipes.
Create 1 ring and add bevel + emboss to it, than start copying and turning them until you get the whole pipe.
I copied the big pipe to get the smaller one. Used the burn tools on the pipes to get the right shadow/light effect.

Add the bowl!
Use different layers and layer styles to get the desired transparant effect.
1 layer screen
2 layer multiply
3 layer overlay

Use brightness/contrast on all of them to get the realistic shine/shadow.

Add smoke. I used a smoke brush that I had in my database for a while. Copy the smoke layer and darken it to get a shadow on the suit.
Use warp tool to make the smoke go out of the bowl via the sides.

Added reflections on the bowl to make it more realistic, copy parts of the suit and warp them to get the realistic reflection.

Add the shadow just by merging and copying the whole thing. Give it a color overlay in the layer effects screen (black). Set the layer to multiply. Copy it and erase the lower parts of the shadow.