cloned out the upper part and complete the rest of the body of the snail
step 4 of 9
with a bubble brush make these bubbles. then take one, copy and paste
step 5 of 9
using warp tool and liquify filter complete the shape.
step 6 of 9
tha same as the previous until is completed. then desaturate the bubble, the duplicate this layer and use overlay as blend mode with 80% opacity. put the shell you have in a previous layer and put it on top of all the layers. desaturate and use overlay as blend mode.
use a layer mask in both previous layers and make the shell transparent usin different opacities.
step 7 of 9
extract the baby from this image. make copy and paste, and put it down of the other layers so make it look like the baby is inside the shell.
step 8 of 9
step 9 of 9
put the snail over a black background, duplicate the layer and invert the image vertical. use a layer mask and with gradient tool make it look like its a reflection. and thats it.