Solarize the mouth layer and set the blending to lighten.
step 8 of 11
Adjust the blending of the eyes.
step 9 of 11
Duplicate the burger layer. Use the difference clouds tool and set the blending to soft light.
step 10 of 11
Select the bottom part of the image. Use the ocean ripple filter and make it darker and more blue using the variations tool. Hopefully it will look like water afterwards.
step 11 of 11
Smudge the edges of the water and blur it to make it blend better.