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 Child_fabulous_life_CibiBijoux
143_paysage_p3_animabelle
Tube grapebunch-ice
Tube dog nocciola
Plugins
consult, if necessary, my filter section here
Filters Unlimited 2.0 here
VM Distortion - Gear here
Filters VM Distortion can be used alone or imported into Filters Unlimited.
(How do, you see here)
If a plugin supplied appears with this icon
it must necessarily be imported into Unlimited

You can change Blend Modes according to your colors.
1. Open a new transparent image 1000 x 750 pixels.
2. Set your foreground color to #a37225,
and your background color to #b3a636.

Set your foreground color to a Foreground/Background Gradient, style Linear.

Flood Fill
the image with your Gradient.
3. Selections>Select All.
4. Open the tube 143_paysage_p3_animabelle - Edit>Copy.
Go back to your work and go to Edit>Paste into Selection.
Selections>Select None.
5. Adjust>Blur>Gaussian Blur - radius 25.

6. Effects>Image Effects>Seamless Tiling, default settings.

7. Layers>Duplicate.
Close this layer.
Activate the layer below of the original.
8. Effects>Plugins>Filters Unlimited 2.0 - VM Distortion - Gear.

9. Edit>Paste as new layer (the tube 143_paysage_p3_animabelle is still in memory).
10. Open the tube Child_fabulous_life_CibiBijoux - 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 to the left side.
11. Effects>3D Effects>Drop Shadow, color black.

12. Open the tube dog nocciola - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, 1 time to 50% and 1 time to 80%, resize all layers not checked.
Move
the tube to the right side.
Effects>3D Effects>Drop Shadow, same settings.
13. Open the tube grapebunch-ice - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize , to 50%, resize all layers not checked.
14. Effects>Image Effects>Offset.

15. Edit>Paste as new layer (the tube grapebunch-ice is still in memory).
Image>Resize, to 50%, resize all layers not checked.
16. Effects>Image Effects>Offset.

17. Layers>Arrange>Move Down.
Activer the layer above.
Layers>Merge>Merge down.
18. Effects>3D Effects>Drop shadow, same settings.

19. Layers>Duplicate.
Image>Mirror.
20. Open and activate the top layer.
21. Effects>Plugins>Filters Unlimited 2.0 - Buttons &Frames - 3D Glass Frame 1.

22. Selection Tool 
(no matter the type of selection, because with the custom selection your always get a rectangle)
clic on the Custom Selection 
and set the following settings.

Press CANC on the keyboard 
Selections>Select None.
23. Activate the bottom layer.
Layers>Duplicate.
24. Effects>Reflection Effects>Kaleidoscope.

Change the blend mode of this layer to Hard light.
25. Sign your work.
Layers>Merge>Merge All 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.
9 Avril 2016