I have been talking with DH about re-doing the counters in our pop up camper in a similar manner, only minus the pictures. But I think I like the black and white pictures and the newspaper clippings they put in this too.
It's a plywood base with sand spread over it all. Small shells, flat shells (like sand dollars and star fish) and some cut conch shells. All scattered between black and white photo's and newspaper clippings. Then Lacquer is poured on about 1/4 - 1/2 inch thick. Those are napkins to the left, sort of a 3D effect.
Don't you just love it?!?!