It's an abstract & you're not supposed to ask "What is it?" - but since you did -

This is a composite (slide sandwich) of two images (slides) overlaid on top of one another. One image is the red/yellow portion. This red/yellow is itself an abstract of a tulip (looking at it from the bottom with the stem coming up from the lower left). The second image is a macro of a portion of a stained glass window where the glass is filled with tiny air bubbles.

Andre Gallant, a Canadian photographer, is one of the foremost proponents of composite images. He has a book, Dreamscapes, that has an entire section devoted to them. I often said to my mentor that in my opinion the greatest virtue of this technique is it provides an outlet for otherwise just average or failed images.

What is it? It's an abstract in red and yellow.