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- Select milk splash(you may use Polygonal Lasso Tool(L)) copy selected splash and paste it into a new layer. Apply Horizontal Flip transformation. Edit > Transform > Flip Horizontal.
- Transform splash, make it smaller and rotate up a bit. Correct a junction of tongue(marked on the screen shot) with the translucent Eraser Tool.
- Create a path with the Pen Tool
and Convert Point 
Tool. Then set a white Brush Tool, diameter 3px and Shape Dynamics with Minimum Diameter 0%, adjust parameters in the brush setting palette. Make active Pen Tool again, right click on path, choose Stroke Path.
- Select Brush and check Simulate Pressure.
- You should have white line.
- Draw small white spots on the top of tongue shape.
- Select bubble above mouth again, copy it and paste this shape into a new layer. We will use it to create eyeball. Make it larger with Free Transformation. Then insert pupil image.
- Make pupil lighter using levels settings.
