I started creating a splitted sphere to recreate the cocunut. to do this i started creating the first half.
step 2 of 7
After finishing the first half i duplictated it flipped the object horizontally with a little gab between both.
step 3 of 7
I gave my splitted sphere a finishing touch by adding a glowing core in it!
step 4 of 7
After finishing my first sphere i created a several more and placed them just like the coconuts in the source-image.
step 5 of 7
As you can see i tweaked the spheres up a bit by changing curves, brightness and contrast. I placed them exactly over the coconuts with the gabs in the same direction for most of them.
step 6 of 7
As i finished placing them in on the right spot i gave the spheres a little touch by adjusting the layer settings the way i like and in the next step i brought back the source-image for the last detail!