Pretty good tag so far, but it's far from done, m8. You need to spend a little time on the fg, and less on the bg. I suggest smudging and using the liquify filter, as well as using a few tutorials for guides, as it seems that you are a new gfx artist. Also, you should work on making your objects flow to a point of your choosing, and make something.... unique there. That would make this tag much better in my opinion.
i use GIMP not PS, i don't know if there is an extention that has the liquify filter on it, and the tag really revolves around smudging, thats mainly what i did, but i will add more, when i get back from my grandmas house
