When I look at this, the vision that I believe was had was a lover's sunset. The underlying photo for the manipulation is absolutely beautiful - a sunset over the ocean. Just a glance shows the beauty and intention the artist had in manipulating the photo. When in a smaller form, one actually might mistake the sun for actually being heart shaped.
I don't know many people that would think of manipulating the sun into a heart, or if they do, actually be able to go through with it. The reason that I took a star away from the technique is because most of the sun is quite well done. The swirls and partial cloud cover is consistent around most of the edges. The part that really gets me though is where the inner point is at the top. The orange that is pulled in draws a lot of attention to the manipulation and creates a hard edge. It might have been nice to try to fade the edges more around the inner point, or make them more like the outer edges, with some clouds swirling in.
Overall, this piece has a great impact. I was immediately drawn in. I especially like the filter that made the smoother transitions of color into more of a puzzle that fits together in the most beautiful fashion.