Beginning with a raindrop shape, consider the spherical part of the shape as 3/4 full of water, with a choppy tide line marking this transition point.
Centrally, there is a figure (in complex form). This figure extends both above and below the tide line, however they are only drawn down to about their pelvis (extending to the base of the raindrop, after this they would be outside the droplet).
From roughly the point just above where nipples would be they are above the waterline.
Below the waterline, they are mostly a skeleton. Their ribcage is spread slightly open, showing their heart (either realistic or artistic heart symbol). A pair of skeletal arms reaches from behind the figure, across the lower section of their rib cage, and embraces the heart in an offering gesture.
A second pair of skeletal arms also extends below the waterline, this set coming from the figures shoulders as normal instead of from behind them. The upper arms rest down their torso, with their forearms pointing inwards and up towards the surface of the water once more. From shortly below the wrists the hands emerge from the water, regaining their flesh, forming the sawadee kap gesture in the rough vicinity of the upper sternum.
Above the waterline, the figure appears to be shown facing both left and right (that is, they are shown to have two heads).
The right head faces to the right, with their face tilted downwards. A set of arms extends from the torso's right shoulders, in a gesture of offering, with the hands held in front of and above the downward facing right head.
The left head faces towards the left, head tilted upward and mouth open as though trying to say something. A single arm extends from the torso's left shoulder, this is extended in front of and above the left head approximately in line with the left head's eyeline. The hand is extended in a gesture best described as a caress.
Below the waterline, fish swim through the water and the bones.
This is as far as the scenes naturally suggest themselves to me, any further elements would be forced symbolism from me so I'm disinclined to expand further without additional feedback that might provide inspiration 🤷♂️