Merge - rotate - duplicate - flip horizontally and erase.
step 4 of 7
Use the large part of bloated tube (step 2) shape in liquify, duplicate and shape in liquify and erase what you don't need.
step 5 of 7
Add tongue by close cutting one of the legs and merge legs body and tongue together. I did a lot of cloning and erasing also.
step 6 of 7
Play with levels for contrast and tone.
step 7 of 7
I added colour and made a duplicate layer, placed above and blurred it. I then masked out what I wanted to stay sharp. Both layers have to be on or activate.