This tutorial was 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
French translation here
Your versions here
For this tutorial, you will need:
Material here
Tube 53_carnaval_animabelle_p1
tubtatie_2340514
Image 5 by FallMelody
Mist venise 4 by Matteo
Tube jd-cmas2
Tube trompeta d/a
Plugins
consult, if necessary, my filter section here
AAA Frames - Foto Frame here
Mura's Meister - Perspective Tiling here

You can change Blend Modes according to your colors.

1. Open a new transparent image 900 x 650 pixels.
2. Selections>Select All.
3. Open the image "5" - Edit>Copy.
Go back to your work and go to Edit>Paste into Selection.
Selections>Select None.
4. Open venise 4 by Matteo - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
5. Layers>Merge>Merge visible.
6. Adjust>Brightness and Contrast>Brightness and Contrast.

7. Layers>Duplicate.
8. Effects>Image Effects>Seamless Tiling, default settings.

9. Adjust>Blur>Gaussian Blur - radius 25.

10. Effects>Texture Effects>Tiles, color white.

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

12. Open the tube jd-cmas2 - 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 90%, resize all layers not checked.
Move
the tube at the bottom right.
13. Effects>3D Effects>Drop Shadow, color black.

14. Open the tube tubtatie_2340514 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, to 50%, resize all layers not checked.
Place
the tube over the drum.

Effects>3D Effects>Drop Shadow, same settings.
15. Open the tube "trompeta" - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the tube at the bottom right.

16. Open the tube 53_carnaval_animabelle_p1 - 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.
Erase the watermark.
Move
the tube at the bottom left.
17. Effects>3D Effects>Drop Shadow, colore black.

18. Layers>New Raster Layer.
Set your foreground color to #6c0000.
Flood fill
the layer with your foreground color.
19. Selections>Select All.
Selections>Modify>Contract - 2 pixels.
Press CANC on the keyboard 
Selections>Select None.
20. Layers>Merge>Merge visible.
21. Edit>Copy.
22. Image>Resize, to 90%, resize all layers not checked.
23. Activate the Magic Wand tool 
and clic on the transparent bord to select it.
24. Edit>Paste into Selection.
25. Adjust>Blur>Gaussian Blur - radius 25.

26. Effects>Textures Effects>Tiles, same settings.

27. Selections>Invert.
28. Layers>New Raster Layer.
Effects>3D Effets>Cutout, color white.

29. Layers>New Raster Layer.
Repeat Effect Cutous, but vertical and horizontal -10.

Selections>Select None.
30. Layers>Merge>Merge visible.
31. Effets>Plugins>AAA Frames - Foto Frame
Select Black with White Shadow and change Width avec avec 10

32. 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.
15 February 2017