I first color corrected the photo a little bit, and removed the blue and red fringe around the guy, then i created the table, with some fibers, and textures. Then i created the big thing: the eyes. They took small amount of time to create them actually. Last, i added shadows and few things.

ALL SOURCE and PS! "Never place chocolate in the sun!"

This type of image is not my norm but I gave it a go.

Every part made with the source image. no outside image used