My more fanciful take on the lil' one...
EDIT: AHH!! Sorry! Forgot to add steps...note to self - don't post when exhausted...
Sharpened original, did some color correction, cloned & healed to clean up messy face. Took original photo and duplicated; took dup. and made it an overlay @ 60% after using scissors to erase background and added "ducky" via airbrush and brush selected as "sunspots". Then made dup. of the duplicate and added space at the bottom of the pic to complete ducky - scissored and merged. New layer white and used the ripple effect @ about 35% merged with upper layer; resized those to make smaller; erased hard edges. Added texture of water at 100%, added sparkles, erased area of face/body. Merged visible layers...
Pshew! Had fun, but was way too late when I posted. lol. Learned lesson to wait until next morning to post, so as not to forget stuff!