While this is just a static 2d image, it looks like blue is above the screen (for me, for some others it's below, or red is above).
Thanks to comments, here some explanations https://en.wikipedia.org/wiki/Chromostereopsis
Edited: added Wikipedia link
I can't seem to see this in any way but flat
As with all those illusion it depends on how the brain interpret things... Perhaps your brain is clever than mine to see the image how it really is
I can't do Magic Eyes either!