Cut out beer and paint on some froth to fill up the glass. Use original source to select froth colors. Adjust hue and saturation on magenta reflection to match beer color.
Make new background by painting colors from beer mugs onto a new layer, blur it, duplicate it, rotate the duplicated copy so the blurred pattern is upside down.
Make a cream layer at the bottom and blend the first blurred layer on dissolve mode. That gives the sandy edge to the background. Blend the next blurred layer on multiply mode to darken it. Add a layer of plain brown because its still not as dark as I want and change the opacity to 70%.
Place the new background under the beer mugs.
Make a heart shape. I made half the shape with the pen tool, filled the selection with orange, duplicated it, flipped it horizontally and moved the new half to fit the first half. I made another custom brush from the same heart shape. I made a heart outline by selecting the shape and contracting it by 50 pixels and deleting the center. Then I bevelled the outline.
Make as many heart copies as needed, resize with transform tool and place in positions, add drop shadows. Add clouds on sides, put a few more hearts in the clouds. Add water splashes from source. Give the splashes a bit of amber colour Add text, position everything to taste, make a small border in photoshop and it's done.