[Coder-san]

I can see it's initially a photograph of an eye (see eyelashes). No real vector art is needed.
In another layer you have a picture of fire, and you have to blend them. Try fiddling with different blending options.
On the topmost layer you have a "black-filled" layer, in which you have to create an outline of an eye and liquify/smudge the borders.
Then create another layer on the topmost and add those rendered rays of light.

Not more than 4 layers are required for this.