What exactly am I looking at?

I’m always impressed when someone builds something with LEGO bricks that doesn’t have a strong tie to an established theme or building style. It takes a special kind of eye to look beyond the mundane, and builder why.not? has that vision. Or they had a vision. Or maybe just a very bad dream. Whatever the source, they have brought to us an unsettling image indeed.
The central eye is built from 1×2 and 1×4 plates, using subtle color variation in light blue, tan, and blue grey to create a convincing iris against a white brick background.

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Eyelashes are constructed from minifigure hands clipped to the modified plates and tiles that create a smooth curve to the eyelid. There’s even a curved brick to represent the tear duct.
Additional creepy details include an abundance of Technic (eye)ball joints, a floating maw made of teeth and quarter-round tiles, and dangling red tentacles. The heart uses exotic elements like a sand blue dinosaur tail and medium lavender flexible hose. There’s even a dragon wing hidden in the blood(?) in the upper right.

I’m not sure what this piece says to me. But I’m kind of glad it can’t talk. I doubt I’d want to hear the messsage it brings.