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
The tubes are by Beatriz, Animabelle et Clos.
Plugins
consult, if necessary, my filter section here
Mura's Meister - Perspective Tiling here

Copy the texture in the Texture Folder.
1. Set the Foreground color to #a1a19e,
and the Background color to #363614.

Set the Foreground color on Foreground/Background Gradient, style Linear.

2. Open a new transparent image 900 x 650 pixels.
Flood Fill
with the gradient.
3. Effects>Texture Effects>Texture - select the texture Brick 15 - color white.

4. Open the tube MLDesing_DeepFeelings_CLOS - Edit>Copy.
Back to your work and go to Edit>Paste as new layer.
Image>Resize, 80%, resize all layers not checked.
5. Effects>Image Effects>Offset.

6. 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.

7. Layers>New Raster Layer.
Layers>Arrange>Move down.
Change the gradient paramètres.

Flood Fill
the layer with the gradient.
8. Effects>Texture Effects>Fine Leather - background color #363614.

Keep selected.
9. Open the tube 944-woman-LB Tubes - Edit>Copy.
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 on the selection.

10. Selections>Invert.
Press CANC on the keyboard 
Selections>Select None.
11. Effects>3D Effects 3D>Drop Shadow, background color #363614.

Edit>Repeat Drop shadow.
12. Activate the top layer.
Layers>New Raster Layer.
Flood Fill
with the background color #363614.
13. Selections>Select All.
Selections>Modify>Contract - 10 pixels.
Press CANC on the keyboard.
Selections>Invert.
14. Effects>Texture Effects>Weave
weave color: background color #363614
gap color: foreground color #a1a19e.

15. Effects>Edge Effects>Enhance more.
Selections>Select None.
16. Effects>3D Effects 3D>Drop Shadow, background color #363614.

Repeat Drop shadow, but vertical and horizontal - 10.
17. Layers>Merge>Merge visible.
18. Layers>Duplicate.
19. Adjust>Blur>Gaussian Blur - radius 35.

20. Effects>Texture Effects>Soft Plastic - color white.

21. Image>Canvas Size - 900 x 750 pixels.

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

23. Activate the Magic Wand tool
with these settings.

Clic on the transparent space to select it.

Press 3 times CANC on the keyboard.
Selections>Select None.
24. Open the tube 1991-man-LB TUBES - Edit>Copy.
Back to your work and go to Edit>Paste as new layer.
Image>Resize, to 80%, resize all layers not checked.
Move
the tube to the right side.
25. Effects>3D Effects>Drop Shadow, color #b5a66a.

Edit>Repeat Drop Shadow.
26. Open the tube 65_animabelle_tubes_animaux - Edit>Copy.
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.
27. Effects>3D Effects>Drop Shadow, color black.

28. Layers>Merge>Merge All.
29. Image>Add borders, 5 pixels, symmetric, background color #363614.
30. 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.
26 April 2014