The mobile home we were staying in while building our house had a couple of little skylights that sometimes the cats would sit upon and stare down at us; that's what's going on here with Batgirl.
For processing I did a lot of cloning of dirt and reflections on the skylight. Applied shadow and highlight, then copied eyes to new layer set to screen to brighten them up. Converted to b&w using Silver Efex Pro Antique Plate II filter with the detail pumped up a bit. The brush strokes are a layer I made, you can get it here.
Here is the original
At first this looks like an ordinary "old fashioned" cat photo, but then it gets interesting. Your processing makes it looked like a photo of a photo, instead of Batgirl on a skylight. But then if it's a photo, how can the paws be facing up like that? Cool effect.
I love shots of kitties on glass! I have one in my portfolio that I still love to this day despite it's dismal performance in the challenge. As always, I like how you've edited this!
This photo made me chuckle! So funny to see a curious cat spy on you from above. I love your special effects, it looks like something I would find up in the Attic in an old trunk somewhere.