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 calguisRaNGEL24032015 by Guismo
Misted pier-lake-water-fog-black-and-white by Thafs
Narah_mask_0886
The image found in the Net.
Filtres:
consult, if necessary, my filter section here
Filters Unlimited 2.0 here
AFS IMPORT - sqborder2 here
Simple - Left Right Wrap (bonus) here
Alien Skin Eye Candy 6 Texture Noise here
Filters AFS IMPORT and Simple can be used alone or imported into Filters Unlimited.
(How do, you see here)
If a plugin supplied appears with this icon
it must necessarily be imported into Unlimited

You can change Blend Modes according to your colors.
Open the masks in PSP and minimize them with the rest of the material.
1. Open a new transparent image 1000 x 700 pixels.
2. Set your foreground color to black #000000,
and your background color to white #fffffff.
Flood Fill
the transparent image with color black.
3. Activate the image face black and red - Edit>Copy.
Go back to your work and go to Edit>Paste as New Layer.
Image>Resize, 3 times to 80%, resize all layers not checked.
Move
the image to the top right.
4. Activate the image eye_face black - Edit>Copy.
Go back to your work and go to Edit>Paste as New Layer.
Image>Resize, 3 times to 80%, resize all layers not checked.
Move
the image to the top left.
5. Activate the image Rober Maschke - Edit>Copy.
Go back to your work and go to Edit>Paste as New Layer.
Keep
the image in the center.
6. Activate the tube pier-lake-water-fog-black-and-white-by thafs Edit>Copy.
Go back to your work and go to Edit>Paste as New Layer.

7. Activate the tube calguisRaNGEL24032015 Edit>Copy.
Go back to your work and go to Edit>Paste as New Layer.
Image>Resize, to 80%, resize all layers not checked.
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>Merge>Merge group.
Apply the mask one more time.
Layers>Merge>Merge group.
Place
the tube as below.

9. Layers>New Raster Layer.
Change the opacity of Flood Fill tool to 50%.

Flood Fill
the layer with color white.
10. Layers>New Mask layer>From image
Open the menu under the source window
and select the mask Narah_mask_0886:

Layers>Merge>Merge group.
Apply the mask one more time.
Layers>Merge>Merge group.
Change the blend mode of this layer to Hard Light.

11. Layers>New Raster Layer.
Flood Fill
with color black, again opacity 50.
12. Selections>Select All.
Selections>Modify>Contract - 30 pixels.
Press CANC on the keyboard 
13. Selections>Invert.
Effects>Plugins>AFS IMPORT - sqborder2.

14. Selections>Invert.
15. Effects>3D Effects>Cutout, color black.

Repeat Cutout, but vertical and horizontal -3.

16. Activate the bottom layer.

17. Activate the texte textopoema-nines - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Change the opacity of this layer to 50%.
18. Layers>Merge>Merge visible.
19. Edit>Copy.
20. Image>Resize, 90%, resize all layers not checked.
21. Activate the Magic Wand tool 
clic on the transparent space to select it.
22. Edit>Paste into Selection.
23. Effects>Plugins>Filters Unlimited 2.0 - Simple - Left Right Wrap.

24. Effects>Plugins>Alien Skin Eye Candy 6 - Texture Noise.

the code generator don't work with Windows XP.
If you have problems with this filtre, you can use:
Effects>Plugins>Alien Skin Eye Candy 5 Texture - Texture Noise,
select the preset Heavy Rain and ok.

25. Selections>Invert.
Effects>3D Effects>Drop Shadow.

Repeat Drop Shadow, but vertical and horizontal -10.
Selections>Select None.
26. Sign your work.
Layers>Merge>Merge All.
Image>Add borders, 2 pixels, symmetric, color black.
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.
7 Novembre 2015