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this is probably done using liguify filter

The eyes use pinch tool in the liquify make your brush slightly bigger than the eye paint a freeze mask around the bottom of the eye select the pinch tool and hover it above the eye and give it a couple of clicks.

The whole body would be based on about 3 frames usung the bloat tool in liquify use a large brush about the size of the head and body and in each frame click once and then reverse those frames so it all rises and desizes smoothly