PSP X2 was used but it should be able to be done in almost any other version.

Filters used: Filters Unlimited & Virtual Painter

I've provided a tube for you  Kikirou .. for you but feel free to use tube of your choice  Click HERE for tube

1. Open a transparent image - 600 x 480

2. In Material Palette: foreground #ebece7; background #f6ddc9

3. set gradient to these settings (screenshot)

4. fill image with gradient

5. FU/Tile & Mirror - Kaleidoscope 3 (screenshot)  Settings: D 21  V170

6. FU/Paper Textures - Canvas fine (screenshot) Settings: 89 & 87

7. Edit & Copy tube then paste as new layer

8. Duplicate tube and then on original tube layer: Gaussian Blur - 30

9. Go back to copy of tube and use Alien Skin/Perspecitve shadow - Drop Shadow, lowest

10. Merge layers visible and go to Virtual Painter and use whatever settings you like the best (I used Oil Painting),
then edit & copy that image and reopen it in your PSP

11. After your image is in PSP go to FU/Buttons & Frames - 3D Glass Frame 1 or frame of your choice (screenshot)

Settings: 38 and 128

12. add watermark

Tutorial ęDeb 8/25/11