This beautiful (and disorienting) photograph was made by Evan Sharboneau of Photo Extremist. If you can’t make sense of it, try tilting your head 90-degrees to the left. The technique isn’t too difficult — it’s taken the same way as photos of things dropped into water.
You can find more details on the equipment you’ll need here. If you do get the setup working, try using this same idea on other things as well (e.g. your face).
Image credit: Photograph by Evan Sharboneau