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 anna.br_st.valentin.1088
Tube calguisplaingbubble01102014 by Guismo
K@rine_dreams_Misted_Woman_3170
Tube Dani@1784
Narah_mask_0804
Plugins
consult, if necessary, my filter section here
Filters Unlimited 2.0 here
AAA Frames - Foto Frame here
Tramages - Tow the line here
Mura's Meister - Perspective Tiling here
Graphics Plus - Cross shadow here
Filters DC Special 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

Copy the selections in the Selections Folder.
Open the mask in PSP and minimize it with the rest of the material.
1. Set your foreground color to #982d11,
and your background color to #f3efd4.

2. Open a new transparent image 900 x 600 pixels.
Flood Fill
the transparent image with your foreground color #982d11.
3. Sélections>Load/Save Selections>Load Selection from disk.
Look for and load the selection sel_0806_nines.

4. Effects>Plugins>Tramages - Tow the line.

Selections>Select None.
5. Layers>New Raster Layer.
Flood Fill
with your background color #f3efb4.
Layers>New Mask layer>From image
Open the menu under the source window and you'll see all the files open.
Select the mask Narah_mask_0804:

Layers>Merge>Merge group.
6. Adjust>Sharpness>Sharpen More.
Change the blend mode of this layer to Hard Light.
7. Sélections>Load/Save Selections>Load Selection from disk.
Look for and load the selection sel_0805_nines.

8. Open the tube K@rine_dreams_Misted_Woman_3170 - 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.
Place
the tube on the selection.

Selections>Invert.
Press CANC on the keyboard 
Selections>Select None.
9. Layers>Merge>Merge visible.
10. Layers>Duplicate.
Activate the bottom layer.
Effects>Image Effects>Seamless Tiling.

11. Effects>Plugins>Filters Unlimited 2.0 - Tramages - Wee Scratches.

12. Image>Canvas Size - 1000 x 750.

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

14. Adjust>Blur>Gaussian blur - radius 10.

15. Effects>Plugins>Cross Shadow.

16. Layers>Merge>Merge visible.
17, Effects>Plugins>AAA Frames - Foto Frame.

18. Again Effects>Plugins>AAA Frames - Foto Frame, width 30.

19. One more time Effects>Plugins>AAA Frames - Foto Frame, width 15.

20. Open the tube calguisplaingbubble01102014 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Activate the Gomme Tool
and eraser the bubbles.
Image>Resize, 2 times to 80%, resize all layers not checked.
Move
the tube to the right side.
21. Effects>3D Effects>Drop Shadow, color black.

22. Open the tube Dani@1784 - Edit>Copy.
Go 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 cheched.
Move
the tube to the left side.
23. Effects>3D Effects>Drop Shadow, same settings.

24. Sign your work.
25. Layers>Merge>Merge all.
26. Image>Add borders, 2 pixels, symmetric, color white.
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.
14 January 2016