Step 8 Create a new layer. Click around the edges of the lenses with the Polygonal Lasso tool until they are selected, and fill with black. I added a bit of a subtle star-field to mine for adde d interest. Apply the same effect to both lenses.
Step 9 In order to add more detail to the lenses, I added a second layer of stars and shifted them to a blue hue using the Hue/Saturation palette. You can find plenty of star shots on the web for this effect.
Step 10 For the mercury tears, I used a picture of water drops, turned them to greyscale using Hue/Saturation, then used the Levels palette to amp up the contrast. Use the Polygonal Lasso Tool to select the drops and hit the Layer Mask button to drop out the background. Apply a subtle Drop Shadow layer style to add depth to your drops.