Given the minimal number of objects in the original, I selected the seal's head to see what I could do with it. I rotated it so the main vertical axis was up and down, then selected the left half, duplicated and flipped it horizontally, giving me a symmetric head. I then applied various edge-related filters to get this final effect. The red eyes were added with a brush. I made the frame with a wave accent to suggest the water -- its a stroke along a selection made from a rectangle and a block I curved with the shear filter.