All of the smooth and rounded forms just led to thoughts of Thalidomide babies and eggs, so I opted for the ovoids here. I re-created the robot's head as an egg and added the elliptical indent as in the original, then duplicated and re-sized it for the 'eggs' bobbing in the water.

The water is a a couple of render>clouds layers using dark blues & greens. I added distort>glass and then circular ripples around each egg using distort>zigzag. The sky is a gradient. The sun is from render>lens flare on a black layer which I then set to overlay. I fiddled with the shadows and light a bit as well.