This tutorial was translated with PSP X2 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 calguiswomanandcat11092015 by Guismo
Tube 171_divers_p2_animabelle
castorke_tube66_bloem_062014
Narah_mask_0886
Filtres:
consult, if necessary, my filter section here
Mehdi - Equalizer here
AAA Frames - Foto Frame here

You can change Blend Modes according to your colors.
Open the mask in PSP et minimize it with the rest of the material.
1. Open a new transparent image 1000 x 700 pixels.
2. Set your foreground color to #28585b,
and your background color to #466a5e.
Set your foreground color to a Foreground/Background gradient, style Radial.

Flood Fill
the transparent image with your gradient.
3. Effects>Plugins>Mehdi - Equalizer.

4. Effects>Reflection Effects>Rotating Mirror.

5. Layers>Duplicate.
Effects>Distortion Effects>Pinch.

6. Effects>Geometric Effects>Pentagone.

7. Image>Flip.
Effects>Image effects>Offset.

8. Activate the Magic Wand Tool
with these settings.

Clic on the transparent space to select it

Press 5 time CANC on the keyboard 
You should have this.

Selections>Select None.
9. Layers>Merge>Merge visible.
10. Effects>Plugins>AAA Frames - Foto Frame.

11. Set your foreground color to #e4ebef

Set the opacity of your Flood Fill Tool to 50%
and Flood Fill
the layer your new foreground color #e4ebef.
12. 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_0886:

Layers>Merge>Merge group.
13. Adjust>Sharpness>Sharpen more.
14. Layers>Duplicate.
Layers>Merge>Merge down.
Change the Blend Mode of this layer to Hard light.

15. Layers>Duplicate.
Image>Mirror.
16. Activate the tube 171_divers_p2_animabelle - Edit>Copy.
Go back to your color to Edit>Paste as new layer.
17. Effects>Image Effects>Décalage.

18. Effects>3D Effects>Drop shadow, color black.

19. Activate the tube castorke_tube66_bloem_062014 - Edit>Copy.
Go back to your color to Edit>Paste as new layer.
Image>Resize, 2 times to 80%, resize all layers not checked.
Move
the tube to the bottom left side.
20. Effects>3D Effects>Drop shadow, color black.

21. Activate the tube calguiswomanandcat11092015 - Edit>Copy.
Go back to your color 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.
20. Effects>3D Effects>Drop shadow, color 759d97.

21. Sign your work.
22. Image>Add borders, 3 pixels, symmetric, color white.
Save as jpg.

If you have problems or doubts, or you find a not worked link, or only for tell me that you enjoyed this tutorial, write to me.
7 Novembre 2015