Here you find the original of this tutorial:
This tutorial was created with PSP X2 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
French translation here
Your versions here
For this tutorial, you will need:
Material here
For the tubes thanks Linda, Animabelle, Luna, Clo and Nines
Effects>Plugins
consult, if necessary, my filter section here
Mura's Meister - Perspective Tiling here

You can change Blend Modes according to your colors.
Copy the Selections in the Selections Folder.
1. Set your foreground color to #800000,
and your background color to white #ffffff.

Open a new transparent image 1000 x 600 pixels.
Flood Fill
the transparent image with la foreground color.
2. Open the tube lunapaisagem1648 and go to Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Later you'll place it better.
3. Layers>New Raster Layer.
Selections>Load/Save Selection>Load Selection from Disk.
Look for and load the selection newyear1_nines.

Flood Fill
the selection with color white.
4. Effects>3D Effects>Chisel.

Selections>Select None.
5. Layers>Duplicate.
Image>Mirror.
6. Layers>New Raster Layer.
Selections>Load/Save Selection>Load Selection from Disk.
Look for and load the selection newyear2_nines.

Flood Fill
the selection with color white.
7. Selections>Modify>Contract - 2 pixels.
Press CANC on the keyboard 
8. Effects>3D Effects>Cutout, same settings.

Selections>Select None.
9. Layers>New Raster Layer.
Selections>Load/Save Selection>Load Selection from Disk.
Look for and load the selection newyear3_nines.

Flood Fill
the selection with color white.
10. Selections>Modify>Contract - 2 pixels.
Press CANC on the keyboard 
Reduce the opacity of your Flood Fill Tool to 40
Flood Fill
with color white.

Selections>Select None.
11. Press K on the keyboard to activate your Pick Tool 
in PSP9 D key to activer your Deformation Tool 
mode Perspective
,
push the central right node (the opposite node will move symmetriquement)

down, as below

12. Effects>3D Effects>Cutout, same settings.
Layers>Duplicate.
Image>Mirror.
Activate the layer of your landscape and place
rightly the tube down.

13. Activate your top layer.
Open the tube Camila Desings_SP_022 and go to Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Place
the tube in the frame.

14. Open the tube 040_tube_noel_p1_animabelle and go to Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, 3 times to 80%, resize all layers not checked.
Place
the tube in the frame.

the tube was created for the year 2014; use another tube or, if you want,
you can use the tube I updated for my english translation
here

15. Layers>Merge>Merge visible.
16. Layers>Duplicate.
Effects>Image Effects>Seamless Tiling, default settings.

17. Adjust>Blur>Radial Blur.

18. Image>Canvas Size - 1000 x 750 pixels.

19. Effects>Plugins>Mura's Meister - Perspective Tiling.

20. Open the tube LF-WomanBontMask and go to Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, 1 time to 80 and 1 time to 95%, resize all layers not checked.
Move
the tube to the left side.
21. Effects>3D Effects>Drop Shadow, color black.

22. Open the tube Elemento3_byClo and go to Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, 2 times to 80, resize all layers not checked.
Move
the tube at the bottom right.

23. Effects>3D Effects>Drop Shadow, color black.

24. Open the tube texte Happy New Year_nines and go to Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the tube at the bottom - see my example.
25. Layers>Merge>Merge All.
26. Image>Add borders, 2 pixels, symmetric, color white.
Image>Add borders, 2 pixels, symmetric, color #800000.
Image>Add borders, 30 pixels, symmetric, color white.
27. Image>Resize, to 95%, or as you prefer, resize all layers checked.
28. Sign your work and save as jpg.

If you have problems or doubt, or you find a not worked link, or only for tell me that you enjoyed this tutorial, write to me.
4 December 2019