I actually started this intending for it to be funny. I had a penguin under the turtle looking like it was screaming because the turtle was going to smash it. and the turtle looked like it was falling really fast. But then I found the baby turtle in the perfect position and the picture evolved into something I like a LOT better than my original idea :)

A contemporary composition, designed using only the source photo.

Desaturation of face images, with simple Cut & Paste and Layer Blend Mode changes.
A little Liquify to emphasize the baby's smile, and a bit of touch up painting to even tones.