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
For the tubes thanks Guismo and Criss.
Plugins
consult, if necessary, my filter section here
Flaming Pear - Flood here
Mura's Meister - Pole Transform here
Alien Skin Eye Candy 5 Impact - Extrude here
FM Tile Tools - Saturation Emboss here

You can change Blend Modes according to your colors.
In the newest versions of PSP, you cannot find the foreground/background gradient ou Corel_06_29.
You can use the Gradient folder of Corel X that you can find here
You'll need a mask to fade the bord.
You can find the mask I used here
Open the mask in PSP and minimize it with the rest of the material.
1. Open a new transparent image 1000 x 650 pixels.
2. Set your foreground color to #073c58,
and your background color to #00a4c4.

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

Flood Fill
the transparent image with your Gradient.
3. Effects>Plugins>Mura's Meister - Pole Transform

4. Image>Resize - to 90%, resize all layers not checked.
5. Effects>Image Effects>Offset.

6. Activate the Magic Wand Tool 
and clic on the circle to select it.

Selections>Modify>Expand - 5 pixels.
7. Layers>New Raster layer.
Layers>Arrange>Send to Bottom.
Change the gradient settings, style Linear.

Flood Fill
the layer with your gradient.
Selections>Select None.
8. Open the tube Criss 1056 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize - 2 times to 80% and 1 time to 90%, resize all layers not checked.
Place
rightly the tube.

9. Layers>New Raster Layer.
Layers>Arrange>Send to Bottom.
Flood Fill
with your linear gradient.
10. Open the tube calguismisted05032014 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
11. Effects>Reflection Effects>Rotating Mirror.

12. Effects>Art Media Effects>Brush Strokes - background color #00a4c4.

13. Effects>Plugins>FM Tile Tools - Saturation Emboss, default settings.

14. Layers>Merge>Merge visible.
15. Image>Canvas Size - 1000 x 800 pixels.

16. Effects>Plugins>Flaming Pear - Flood - background color #00a4c4.

17. Layers>New Mask layer>From image
Open the menu under the source window and you'll see all the files open.
Select the mask mascara difuminada.

Layers>Merge>Merge Group.
Layers>New Mask layer>From image
Open the menu under the source window and select again the mask mascara difumada.
Layers>Merge>Merge group.
18. 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.

19. Layers>New Raster Layer.
Flood Fill
with the linear gradient.
Selections>Select None.
20. Effects>Plugins>Alien Skin Eye Candy 5 Impact - Extrude
foreground color #073c58.

21. Effects>Reflection Effects>Feedback.

22. Effects>Image Effects>Offset.

23. Layers>Duplicate.
Image>Mirror.
24. Open the tube calguisMatelot07082011 - 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 in the upper left - see my example.
25. Effects>3D Effects>Drop Shadow, color black.

26. Open the tube Criss 388 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize - 3 times to 80% and 1 time to 90%, resize all layers not checked.
Move
the tube in the upper right, see my example.
Effects>3D Effects>Drop Shadow, same settings.
Before to merge the layers, for my example, I send a new layer to bottom,
and flood fill it with the foreground color
27. Layers>Merge>Tous.
28. Image>Add borders, 5 pixels, symmetric, color white.
29. 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.
20 December 2019