extract egg, duplicate and reverse to make a whole egg...
change hue/sat, added eyes and fins using round brush... used pentool for weed, and yellow strips with distort - wave for the wavy effect...

wrap egg for face.. pentooled the tantacles, used 3 layers for every piece.. one filled with white and normal layer, one with highlights and shadows and multiply mode, third the colour layer... used custom shape to create brush and did the porus in tentacles and wrapped and added blending option... egg holder was duplicated many times and wrapped and adjusted the shadows for seat... glass was wrapped putting in low opacity, dupliacte and put in hard light mode, adjust curves... used default brushes and blend mode for eyes...

as said every piece of the image has 3 layers as shown... table and bowl was made from marquee tool and brushes for details...