Well to start with, I dont believe its 3D. Not one of the two images. So than you should try to focus on photoshop/ painter. I think that they just took a reall picture and smudged it, and than painted it over....to get all the "shiney" parts
I guess its indeed photoshop and no other programm/ plug-in. Just the good old brush

There are a lot of tuts about brushes/ painting in photoshop. We have one right here on biorust
BioRUST.com :: Tutorials >> The Making of 'Seductive Intent'