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 womanbyClo625
Misted Venise_CibiBijoux
Tube Tocha24547
Plugins
consult, if necessary, my filter section here
Filters Unlimited 2.0 here
AAA Frames - Foto Frame here
Tramages - Glass Pyramids here
Mura's Meister - Perspective Tiling here
Mura's Meister - Pole Transforme here
VM Extravaganza - James Bondage here
Filters Tramages et VM Extravaganza 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

1. Open a new transparent image 900 x 600 pixels.
2. Set your foreground color to #eee5d5,
and your background color to #927449.

Set your foreground color to a foreground/background gradient, style Linear.

Flood Fill
the transparent image with your Gradient.
3. Layers>Duplicate.
Effects>Reflections Effects>Feedback.

4. Effects>Geometric Effects>Skew.

5. Effects>Plugins>Mura's Meister - Pole Transform.

6. Activate the Magic Wand Tool 
and clic in the circle to select it.

7. Layers>New Raster Layer.
Open the tube Venise_CibiBijoux - Edit>Copy.
Go back to your work and go to Edit>Paste into Selection.
8. Adjust>Blur>Motion Blur.

Change the Blend mode of this layer to Hard Light.
9. Edit>Paste as a new Layer (the tube is still in memory).
Selections>Invert.
Pres CANC on the keyboard
.
Again Selections>Invert.
Change the Blend mode of this layer to Darken.

10. Selections>Modify>Select Selection Borders.

Set your foreground color to Pattern, and select a golden pattern of yours.
Layers>New Raster Layer.
Flood Fill
the selection with your golden pattern.
Selections>Select None.
11. Layers>Merge>Merge visible.
12. Layers>Duplicate.
13. Effects>Image Effects>Seamless Tiling.

14. Adjust>Blur>Radial Blur.

15. Effects>Textures Effects>Weave - Weave color #927449.

16. Image>Canvas size - 900 x 700 pixels.

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

18. Activate the Magic Wand Tool 
and clic in the transparent top to select it.

Press 5 times CANC on the keyboard.
Selections>Select None.
Layers>Arrange>Send to bottom.
19. Activate the top layer - Merged.
Layers>Duplicate.
20. Effects>Plugins>Filters Unlimited 2.0 - VM Extravaganza - James Bondage.

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

22. Open the tube womanbyClo625 - Edit>Copy.
Go 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.
23. Effects>3D Effects>Drop Shadow, color black.

24. Open the tube Tocha24547 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, to 80%, resize all layers not checked.
Image>Mirror.
Move
the tube to the upper left, see my example.
25. Effects>3D Effects>Drop Shadow, color black.

26. Layers>Merge>Merge All.
27. Image>Add borders, 2 pixels, symmetric, color, #30281f.
Image>Add borders, 10 pixels, symmetric, color #285362.
Image>Add borders, 30 pixels, symmetric, color #f0c68c.
28. Activate the Magic Wand Tool 
and clic in the 30 pixels bord to select it.
29. Effects>Plugins>Filters Unlimited 2.0 - Tramages - Glass Pyramids

Selections>Invert.
30. Effects>Plugins>AAA Frames - Foto Frame.

Selections>Selec None.
31. 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.
14 January 2016