Here you find the original of this tutorial:
This tutorial was created 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
For this tutorial, you will need:
Material here
Tube 10_homme_animabelle
Mist 91_paysage_p2_animabelle
Plugins
consult, if necessary, my filter section here
Redfield - Jama 2000 here
Richard Rosenman - Scanlines here

1. Set your foreground color to #d9e3e9,
and your background color to #060608.

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

2. Open a new transparent image 900 x 650 pixels,
Flood Fill
with your gradient.
3. Effects>Plugins>Redfield - Jama 2000
Select the preset Drapery and ok.

4. Open the tube 91_paysage_p2_animabelle - Edit>Copy.
Go back to your work and go to Edit>Paste as New Layer.
Image>Resize, 90%, resize all layers not checked.
Change the Blend mode to Luminance (legacy).
5. Open the tube 10_homme_animabelle - Edit>Copy.
Go back to your work and go to Edit>Paste as New Layer.
Move
the tube to the left side.
6. Layers>New Raster Layer.
Layers>Arrange>Send to Bottom.
Flood Fill
with your background color #060608.
7. Layers>Merge>Merge All.
8. Image>Add borders, 2 pixels, symmetric, foreground color #060608.
Image>Add borders, 50 pixels, symmetric, background color #d9e3e9.
9. Activate the Magic Wand tool 
clic on the border of 50 pixels to select it.
10. Effects>Plugins>Richard Rosenman - Scanlines.

11. Selections>Invert.
12. Effects>3D Effects>Cutout, foreground color #d9e3e9.

13. Selections>Invert.
14. Effects>3D Effects>Buttonize, color #1a2643.

Selections>Select None.
15. 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.
8 September 2015