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 calguiscouple09012016 by Guismo
Mist calguisstreet10012016 by Guismo
SE_Love_Stitches
Plugins
consult, if necessary, my filter section here
Virtual Painter 4 here
AAA Frames - Foto Frame here

1. Open a new transparent image 1000 x 700 pixels.
2. Set your foreground color to #25281f.
Flood Fill
the image with your foreground color.
3. Selections>Select All.
Open the tube calguisstreet10012016 - Edit>Copy.
Go back to your work and go to Edit>Paste into Selection.
Selections>Select None.
4. Open the tube calguiscouple09012016 - Edit>Copy.
go back to your work and go to Edit>Paste as new layer.
Place
the tube as below.

5. Layers>Merge>Merge visible.
6. Effects>Image Effects>Seamless Tiling, default settings.

7. Adjust>Blur>Gaussian Blur - radius 20.

8. Effects>Plugins>Virtual Painter 4
Filters: Rectangles - Material: Paper Medium - Adjust: tous Normal.

9. Selections>Select All.
Selections>Modify>Contract - 50 pixels.
10. Layers>New Raster Layer.
Flood Fill
with your foreground color #25281f.
11. Open again the tube calguisstreet10012016 - - Edit>Copy.
go back to your work and go to Edit>Paste into Selection.
Selections>Select None.
12. Layers>Merge>Merge visible.
13. Effects>Plugins>AAA Frames - Foto Frame.

14. Again Effects>Plugins>AAA Frame - Foto Frame, with these settings.

15. Adjust>Brightness and Contraste>Clarify.
In the newest versions of PSP: Adjust>Brightness and Contrast>Local Tone Mapping

16. Activate again the tube calguiscouple09012016 - Edit>Copy.
go back to your work and go to Edit>Paste as new layer.
Place
the tube as my example.
17. Effects>3D Effects>Drop Shadow, color black.

18. Open SE_Love_Stitches - Edit>Copy.
go back to your work and go to Edit>Paste as new layer.
Move
the tube to the left side, see my example.
19. Layers>Duplicate.
Image>Mirror.
20. Image>Add borders, 2 pixels, symmetric, color white.
21. 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.
2 February 2016