This tutorial was created with PSP2019 and translated with PSPX3 but it can also be made using other versions of PSP.
Since version PSP X4, Image>Mirror was replaced with Image>Flip Horizontal,
and Image>Flip with Image>Flip Vertical, there are some variables.
In versions X5 and X6, the functions have been improved by making available the Objects menu.
In the latest version X7 command Image>Mirror and Image>Flip returned, but with new differences.
See my schedule here
Italian translation here
Material here
For the tube thanks Thafs and Ma19.
The rest of the material is by Alyciane.
(The links of the tubemakers here).
Plugins
Filters Unlimited 2.0 here
Graphics Plus - Cross Shadow here
Alien Skin Xenofex 2 - Crumble here

Open the masks in PSP and minimize them with the rest of the material.
1. Set your foreground color to #694b53.
2. Open a new transparent image 900 x 600 pixels,
Flood Fill
with your foreground color #694b53.
3. Effects>Plugins>Graphics Plus - Cross Shadow, default settings.

4. Layers>New Raster Layer.
Selections>Select All.
Open the image fond and go to Edit>Copy.
Go back to your work and go to Edit>Paste into Selection.
Selections>Select None.
5. Effects>Image Effects>Seamless Tiling, default settings.

6. Adjust>Blur>Gaussian Blur - radius 30.

7. Effects>Plugins>Alien Skin Xenofex 2 - Crumple.

Adjust>Sharpness>Sharpen More.
8. Open the misted and go to Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Place
the tube in the middle.
(I resized to 130%; to you to decide according to your tube)

9. Open the tube enfants and go to Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, to 70%, resize all layers not checked.
Move
the tube at the bottom right.
10. Open the tube fillette and go to Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the tube to the left side.

Effects>3D Effects>Drop Shadow, according to your tube.
11. Open the tube déco and go to Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move this layer under the layers of the tubes

Layers>Duplicate and activer the layer below.
Adjust>Add/Remove Noise>Add Noise.

Activer the layer above of the copy.
Adjust>Add/Remove Noise>Add Noise.

11. Sign your work on a new layer.
12. If your don't realize the animation: Layer>Merge>Merge All and save as jpg.
13. If you want animate, don't merge the layers.
Close the second layer of the déco
Edit>Copy Special>Copy Merged.
Open Animation Shop and go to Edt>Paste>Paste as new animation.
14. Go back to PSP.
Close the first layer of the deco, and open the second layer.
Edit>Copy Special>Copy Merged.
Go back to Animation Shop and go to Edit>Paste>Paste after the current frame.
Check the result clicking on View Animation 
and save as gif.

Your versions. Thanks

Gigi

Gianni

If you have problems or doubts, or you find a not worked link, or only for tell me that you enjoyed this tutorial, write to me.
My mail is in the menu on the top of the page.
7 November 2018
My tutorials and my translations are registeredi