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 Grisi_Woman_360
Nini_Tube_Nude_Man
Mist luna159-paysage
Tube danae_3_pommes_tubed_by_thafs
Tube 12930417494_fleurs_nikita
Plugins
consult, if necessary, my filter section here
Filters Unlimited 2.0 ici
Filter Factory P - Frame 09 ici
Filters Factory Gallery 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.
1. Open a new transparent image 900 x 650 pixels.
2. Set your foreground color to #9d9d76.
Set your background color to #3b3c21.
Set your foreground color to a foreground/background gradient, style Linear.

Flood Fill
your transparente image with your gradient.
3. Effects>Plugins>Filters Unlimited 2.0 - Filter Factory Gallery P - Frame 09.

4. 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.

5. Press CANC on the keyboard 
6. Layers>New Raster Layer.
Layers>Arrange>Move down.
Flood Fill
with your gradient.
Keep selected.
7. Open the tube luna159 - Edit>Copy.
Go back to your work and go to Edit>Paste into Selection.
Selections>Select None.
8. Adjust>Brightness and Contraste>Brightness and Contraste.

9. Activate the layer with the Factory Gallery effect.
Effects>3D Effects>Drop Shadow, color black.

Repeat Drop Shadow, but vertical and horizontal -10.
10. Open the tube Grisi_Woman_360 - 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.
Move
the tube to the left side, see my example.
11. Effects>3D Effects>Drop Shadow, color black.

12. Open the tube Nini_Tube_Nude_Man - 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 checked.
Move
the tube to the right side, see my example.
13. Effects>3D Effects>Drop Shadow, color black.

14. Open the tube danae_3_pommes_tubed_by_thafs - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, 1 time to 50% and 1 time to 80%, resize all layers not checked.
Move
the tube down, see my example.
15. Effects>3D Effects>Drop Shadow, color black.

16. Layers>Merge>Merge all.
17. Image>Add borders, 2 pixels, symmetric, background color #3b3c21.
Image>Add borders, 5 pixels, symmetric, foreground color #9d9d76.
Image>Add borders, 50 pixels, symmetric, color #dab32f.
18. Activate the Magic Wand tool 
and clic on the 50 pixels bord, to select it.
19. Open the tube 12930417494_fleurs_nikita, erase the watermark, and Edit>Copy.
Go back to your work and go to Edit>Paste into Selection.
20. Selections>Invert.
21. Effects>3D Effects>Drop Shadow, color black.

Repeat Drop Shadow, but vertical and horizontal -10.
22. Selections>Invert.
23. Adjust>Brightness and Contraste>Brightness and Contraste, same settings.

Selections>Select None.
24. Image>Add borders, 5 pixels, symmetric, background color #3b3c21.
25. 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 February 2016