Link on image
This tutorial is property of Joanne
This traduction is property of Evanescence
MATERIAL

FILTERS
Graphics Plus, Cross Shadow
Unlimited, VM Distorsion, Slicer
Mura's Meister, Perspective Tiling
Thanks to SYL for lovely lady tube
and to COLYBRIX for art tube.
1 - place selection in psp selection file
2 - In foreground palette, put a black color
and in background here color 542f30
3 - prepare a linear gradient :

4 - open a transparent layer 800x600.
paint it with background color
5 - filter Graphics Plus, Cross Shadow :

6 - apply this filter a second time
7 - effects, texture effect, texture :

8 - filter Unlimited, VM Distorsion, Slicer :

9 - layer duplicate.
close orginal layer and go on copy layer
10 - layer, new layer of mask from an image :
inverse checked

11 - merge group
12 - effects, distorsion effect, waves :

13 - effects, edge borders, accentuate
14 - effects, 3D, drop shadow :

15 - make this shadow again with -5 vertical and horizontal
16 - open , closed layer
17 - merge all visible layers
18 - sélection charge selection from disk :
tamara selection

19 - filter Mura's Meister, Perspective Tiling , default
20 - image, mirror
21 - effects, réflexion effect, rotatif mirror :

22 - apply twice effect, effect 3D, drop shadow :

23 - deselect
24 - copy and paste art tube
25 - image, resize at 60 %, all layers not checked
26 - adjust, sharpness, sharpness
27 - effects, 3D, inner bewel :

28 - effects, 3D, drop shadow :

29 - copy and paste the lady tube
30 - effects, 3D, drop shadow like in step 28
31 - put tubes like model
32 - copy and paste my watermark ( in material )
33 - sign your creation
34 - merge all layers, flatten
35 - image, add borders :
1 of 2 pixels black
1 of 30 pixels white
1 of 2 pixels black
36 - with magic wand, select border of 30 pixels
37 - paint it with gradient
38 - effects, textures effects like in step 7
39 - effects, 3D, inner bewel like in step 27
40 - effects, edge borders, accentuate
41 - effects, 3D, drop shadow like in steps 14 and 15
42 - deselect
43 - register as Jpeg