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
castorke_tube_cart_114_062016
castorke_tube_cart_116_062016_fishpants
Mist_paisaje luna133 by Luna
Tube ALA PLAGEO10 by KrysTubes
Tube libellulegraphisme_tongs by Libellule
Texto_Bon Vacances_ac y Feliz Verano_ac
mask.ket.fadesuave
Plugins
consult, if necessary, my filter section here
Flaming Pear - Flood here

Open the mask in PSP and minimize it with the rest of the material.
1. Open a new transparent image 900 x 650 pixels.
2. Set your foreground color to #2e77df
Set your background color to #d5c1a5.

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

Flood Fill
the image with your Gradient.
3. Selections>Select All.
Layers>New Raster Layer.
4. Open the landscape tube luna133 - Edit>Copy.
Go back to your work and go to Edit>Paste into Selection.
Selections>Select None.
5. Layers>Duplicate.
Layers>Merge>Merge down.
6. Ouvrir le tube castorke_tube_cart_116 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Erase the watermark.
Image>Resize, 2 times to 80%, resize all layers not cheched.
Place
rightly the tube to the left side.

7. Effects>Plugins>Flaming Pear - Flood - color #d5c1a5.

8. Layers>New Mask layer>From image
Open the menu under the source window and you'll see all the files open.
Select the mask mask.ket-fadesuave.

Layers>Duplicate.

Layers>Merge>Merge Group.
9. Open the tube MRD_SeaMemories_sand - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the tube to the bottom, see my example.

10. Open the tube libellulegraphisme_tongs - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Erase the watermark.
Image>Resize, 2 times to 50%, and 1 time to 80%, resize all layers not cheched.
11. Effects>3D Effects>Drop Shadow, color black.

Move
the tube in the lower left.
12. Open the tube castorke_tube_cart_114_062016 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Erase the watermark.
Image>Resize, to 80%, resize all layers not cheched.
13. Effects>3D Effects>Drop Shadow, color black.

Place
rightly the tube.

14. Open the tube sombrilla_summer - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Effects>3D Effects>Drop Shadow, same settings.
Move
the tube to the right side.
15. Open the tube ALAPALGE010 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Erase the watermark.
Image>Resize, to 50%, resize all layers not cheched.
16. Effects>3D Effects>Drop Shadow, color black.

Move
the tube to the right side.

17. Layers>New Raster Layer.
Set your foreground color to Color.
Flood Fill
the layer with your foreground colo #2e77df.
18. Selections>Select All.
Selections>Modify>Contract - 5 pixels.
Press CANC on the keyboard 
Selections>Select None.
19. Layers>Merge>Merge visible.
20. Edit>Copy.
21. Image>Resize, to 90%, resize all layers not cheched.
22. Activate the Magic Wand Tool 
and clic on the transparent part to select it.
23. Edit>Paste into Selection.
24. Adjust>Blur>Gaussian Blur - radius 15.

25. Selections>Invert.
Effects>3D Effects>Buttonize, color white.

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

Repeat Drop Shadow, but vertical and horizontal -5.
Selections>Select None.
27. Image>Add borders, 2 pixels, symmetric, color white.
Image>Add borders, 20 pixels, symmetric, foreground color #2e77df.
28. Open the two texts - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Place
the texts as in my example.
29. Layers>Merge>Merge All.
Image>Add borders, 2 pixels, symmetric, color white.
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.
28 June 2016