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
For this tutorial, you will need:
Material here
DBK BG MIST-063 by Katrina
3370-luzcristina
Tube jc4gm
ciel_nuageux_tubed_by_thafs
Tube logane_colombe1
Sabana Santa_ac
Imagen Semana Santa de la Red
Textos Paz y Aleluya_nines
Plugins
consult, if necessary, my filter section here
Mura's Meister - Cloud here
Filter Forge here

You can change Blend Modes according to your colors.
Copy the preset Preset_Light_Cuaresma_nines in the Presets Folder.
1. Open a new transparent image 950 x 700 pixels.
2. Set your foreground color to #0a0d0f,
and your background color to #477a99.

3. Effects>Plugins>Mura's Meister - Cloud.

4. Effects>Illumination Effects>Lights, select the preset Cuaresma_nines and ok.

5. Change the Blend mode of this layer to Luminance.
6. Open the tube ciel_nuageux_tubed_by_thafs - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
7. Effects>Image Effects>Offset.

8. Open the tube DBK BG MIST-063 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
9. Effects>Image Effects>Offset.

10. Open the tube Sabana Santa_ac - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Placer
the tube as in my example.
11. Open the image Semana Santa - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the tube to the bottom left.
Change the Blend Mode of this layer Luminance (legacy).
12. Open the tube logane_colombe1 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, to 50%, resize all layers not checked.
Placer
the tube as below.

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

14. Open the tube jc4gm - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Place
the tube as below.

15. Open the texts Paz and Aleluya - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Place
the two textes as below.

16. Layers>New Raster Layer.
Layers>Arrange>Send to Bottom.
Set your foreground color to #800080,
and your background color to #2d1e52.

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

Flood Fill
the layer with the gradient.
17. Layers>Merge>Merge visible.
18. Edit>Copy.
Image>Resize, to 90%, resize all layers not checked.
19. Activate the Magic Wand tool 
clic on the transparent zone to select it.
20. Edit>Paste into Selection.
21. Effects>Plugins>Filter Forge - Preset Creative.

22. Effects>3D Effects>Inner Bevel.

23. Selections>Invert.
24. Layers>New Raster Layer.
Effects>3D Effets>Cutout, color black.

Repeat Cutout, but vertical and horizontal -10.
Selections>Select None.
25. Layers>Merge>Merge all.
Image>Add borders, 2 pixels, symmmetric, color black.
26. 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 2016