Cute. Love the expression on the left kid's face. And the enlarged, seemingly displaced eyeball against the right kid's face, coupled with the large foreground hands, seems Picasso-esque.
great facial expressions - I think a titch more contrast to bring out the definition in that tree would make it better, and maybe posing the boys so their heads are closer together in the composition so my eye doesn't have to move so far to see both (my eye got tired going that far!) - but excellent creative and amazing execution 8 for now
Neat. :) Great idea, but I think if you had chosen just the magnifying glass boy as your subject and had him fill the frame more, without the blown out sky behind him, and with his expression just as it is, you'd really have a winner here. Some noise reduction and sharpening, then enhancing the colours and contrasts with adjustment layers, and this could very well be a ribbon winner.