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
66_divers_p2_animabelle
66_divers_p2_animabelle2
Tube calguismargueritte23311-2
Plugins
consult, if necessary, my filter section here
Filters Unlimited 2.0 here
Xero - Fritillary here
Simple -Diamonds here
Sandflowers special °v° - Color Flourish, Color Atmospherizer (to import in Unlimited) here
FM Tile Tools - Saturation Emboss 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

In the newest versions of PSP, you don't find the foreground/background Gradient (Corel_06_029).
You can use the gradient of the old version.
Here you can get the gradient of Corel X
1. Open a new transparent image 1000 x 750 pixels.
2. Set your foreground color to #7c98a3,
and your background color to #254a6b.

Set your foreground color to a Foreground-background Gradient, style Linear.

Flood Fill
the image with your gradient.
3. Effects>Plugins>Filters Unlimited 2.0 - Sandflower Special °v° - Color Flourish.

4. Open the tube 66_divers_p2_animabelle - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
5. Effects>Plugins>Xero - Fritillary.

6. Effects>Plugins>FM Tile Tools - Saturation Emboss, default settings.

7. Effects>Image Effects>Offset.

8. Layers>Duplicate.
Image>Mirror.
9. Edit>Paste as new layer (the tube 66_divers_p2_animabelle is still in memory).
Layers>Duplicate - 2 times (we have 3 layers of the tube).
10. Layers>Merge>Merge down - 2 times (now we have the layers of the tube in a one layer)
11. Open the tube 66_dibers_p2_animabelle2 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the tube at the top left.
With the Eraser Tool
shade a bit the bords.

12. Layers>Duplicate.
Image>Mirror.
Layers>Merge>Merge down.
13. Layers>Duplicate.
Move
the images down.
14. Layers>New Raster layer.
Flood Fill
the layer with your gradient.
15. Effects>Plugins>Filters Unlimited 2.0 - Buttons &Frames - Glass Frame 2.

16. 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.
17. Layers>Duplicate.
Effets>Plugins>Filters Unlimited 2.0 - Simple - Diamonds.

18. Effects>Plugins>Filters Unlimited 2.0 - Sandflower Special °v° - Color Atmospherizer.

19. Effects>3D Effects>Cisel, color white.

20. Image>Resize, 95%, resize all layers not checked.
21. Layers>Arrange>Move down (under the frame layer).
Place
rightly the central image.
22. Layers>Merge>Merge visible.
23. Edit>Copy.
24. Image>Resize, to 90%, resize all layers not checked.
25. Activate the Magic Wand tool 
and clic on the transparent zone to select it.
26. Edit>Paste into Selection.
27. Adjust>Blur>Gaussian Blur, radius 10.

28. Effects>Plugins>Xero - Fritillary

29. Effects>3D Effects>Inner Bevel.

Selections>Select None.
30. Open the tube calguismargueritte23311-2 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the tube at the bottom right.
31. Layers>Duplicate.
Image>Mirror.
Layers>Merge>Merge down.
32. Layers>Duplicate.
Image>Flip.
33. Image>Add borders, 2 pixels, symmetric, color #254a6b.
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 June 2016