First, I took three images of the glasses (left lens, bridge, right lens) and the boats. I merged the three glasses shots together by hand to make the glasses frame, and rotated/cropped to make them perfectly straight and aligned as a sort of panoramic image. I then put the clear boat photo in each of the lenses, and stretched the panoramic shot to a perfect square.
I then rotated the image 180 degrees and applied the Polor Coordinance filter to the image, and then touched it up by hand.
You certainly have a sense of humor, execution is perfect...originality, it all makes for a fabulous image..Bravo,well done! (and it looks like Tortola which it one of my favorite places..or at least I am dreaming of it)