I cut pasted the various parts of the avocado in new layers and used them to create the picture.
step 2 of 5
Free transformed the nut, used burn and dodge to create the face. Used a little healing tool. I added the eye's iris using the green part of avocado.
step 3 of 5
Using the nut and free transform - liquify I created the body and the hands.
step 4 of 5
Free transform and liquify to create the body, tail and fins.
step 5 of 5
Used the light part of avocado for the hair (liquify, smudge) and the flowers. The green part was used to create the rocks (free transform, hue saturation with colorise) and the sea (liquify, waves, color correction).