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 ici
For this tutorial, you will need:
Material here
Tube Min@.4320.Lady.11.16
Mist CAL-1432-111716
MR_Geai bleu by Maryse
BC-LACE-23 by Juliette bodhi-creations
Adorno corner_nines
Plugins
consult, if necessary, my filter section here
Simple - Top Left Mirror here
Filters Simple 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

1. Open a new transparent image 900 x 650 pixels.
Set your foreground color to #719ed8
and you background color to #b2cacf.

Set your foreground color to a foreground/background gradient, style Sunburst.

Flood Fill
the transparent image with your gradient.
2. 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.

3. Layers>New Raster Layer.
Open the tube CAL-1432-111716 - Edit>Copy.
Go back to your work and go to Edit>Paste into Selection.
Selections>Select None.
4. K key to activate the Pick tool 
pull a little the top and the bottom of the tube.

5. Adjust>Brightness and Contrast>Brightness and Contrast.

6. Open the tube BC-LACE-23 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
7. Effects>Image Effects>Offset.

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

9. Layers>Duplicate.
Image>Mirror.
10. Open the tube nieve_ac - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the tube at the bottom.
11. Effects>3D Effects>Drop Shadow, color black.

12. Open the tube MR_Geai blue, effacer le watermark - 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 in the bottom right.

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

14. Adjust>Brightness and Contrast>Brightness and Contrast, same settings.

15. Layers>Merge>Merge All.
16. Image>Add borders, 2 pixels, symmetric, #3f75ab.
Image>Add borders, 5 pixels, symmetric, color white #ffffff.
Image>Add borders, 2 pixels, symmmetric, #3f75ab.
Image>Add borders, 30 pixels, symmetric, color white #ffffff.
17. Open the tube corner_nines - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the tube at the upper left.
18. Effects>Plugins>Simple - Top Left Mirror.

19. Open the tube Min@.4320.Lady.11.16 - erase the watermark - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, to 80%, resize all layers not checked.
Move
the tube in the bottom left.
20. Effects>3D Effects>Drop Shadow, color black.

21. Layers>Merge>Merge All.
22. Image>Add borders, 2 pixels, symmetric, #3f75ab.
23. Sign your work and save as jpg.

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.
10 December 2016