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
malackatube a847
malackatube ffl055
119_paysage_p3_animabelle
paysage autome jewel 008
Tube hBasset(9)
Tube 0_de706_538cff10_L
Tube hojitas otoño_ac
Mask Empty_1400x1050
Narah-mask_Abstract100
Mask fade-suave

Open the masks in Psp and minimize them with the rest of the material.
1. Open a new transparent image 900 x 650 pixels.
2. Set your foreground color to #b03a20,
and your background color to #cf7812.

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

Flood Fill
the transparent image with your Gradient.
3. Open the tube 119_paysage_p3_animabelle - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
4. Effects>Image Effects>Offset.

5. Layers>Duplicate.
Image>Mirror.
6. Open the tube du paysage automne jewel 008 - 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.
7. Layers>Merge>Merge visible.
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 groupe.
9. Image>Canvas Size - 900 x 700 pixels.

10. 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.

11. Layers>New Raster Layer.
Set your foreground color to Color.
Flood Fill
with your foreground color #b03a20.
12. Layers>New Mask layer>From image
Open the menu under the source window and select the mask Empty_1400x1050.

Layers>Merge>Merge Group.
13. Selections>Select None.
14. Adjust>Add/Remove Noise>Add noise.

15. Adjust>Sharpness>Sharpen More.
16. Layers>Arrange>Send to Bottom.
17. Set your foreground color to black #000000.
Layers>New Raster Layer.
Layers>Arrange>Send to Bottom.
Flood Fill
with color black.
18. Activate the top layer.
Open hojitas otoño_ac - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the tube at the bottom left.
19. Layers>Duplicate.
Image>Mirror.
20. Set your foreground color to white #ffffff.
Layers>New Raster Layer.
Flood Fill
with color white.
21. Layers>New Mask layer>From image
Open the menu under the source window
and select the mask Narah-mask-Abstracta100.

Layers>Merge>Merge Group.
Change the Blend Mode of this layer to Overlay.

22. Open the tube malackatube a 847, erase the watermark - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, 80%, resize all layers not checked.
Move
the tube to the left side.
23. Effects>3D Effects>Drop Shadow, color black.

24. Open the tube malackatube ffl055, erase the watermark, Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, 80%, resize all layers not checked.
Move
the tube to the right side.
Effects>3D Effects>Drop Shadow, same settings.
25. Open the tube hBasset(9) - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the tube at the bottom.
26. Layers>Merge>Merge All.
27. Image>Add borders, 2 pixels, symmetric, color black.
28. Edit>Copy.
29. Image>Add borders, 50 pixels, symmetric, color white #ffffff.
30. Activate the Magic Wand Tool 
and click on the bord to select it.
Edit>Paste into Selection.
31. Adjust>Blur>Gaussian Blur - radius 20.

32. Selections>Invert.
33. Effects>3D Effects>Buttonize, color white.

Selections>Select None.
34. Open the tube 0_de706_538cff10_L - 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.
35. Effects>3D Effects>Drop Shadow, color black.

Move
the tube at the top right.
36. Layers>Duplicate.
Image>Mirror.
36. Layers>Merge>Merge All.
Image>Add borders, 2 pixels, symmetric, color black.
37. 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.
25 March 2017