This tutorial was created with Corel X7 and translated with Corel X3, 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
Italian translation here
French translation here
Your versions here
For this tutorial, you will need:
Material here
The tube is by Tocha.
The masks are by Narah
(The links of the tubemakers here).
Plugins
consult, if necessary, my filter section here
Mura's Meister - Copies qui
Mura's Meister - Perspective Tiling qui
Mura's Meister - Pole Transform here
Alien Skin Eye Candy 5 Impact - Extrude here
Nik Software - Color Efex Pro here

You can change Blend Modes according to your colors.
Open the font and minimize. You'll find it in the list of fonts available when you need it.
With the most recent o.s., this is no longer possible.
To use a font, you must copy it into the Fonts folder in Windows.
Copy the Gradient in the Gradients Folder.
Copy the masks in the Masks Folder.
1. Set your foreground color to #ccc5c5,
and your background color to #880b0b.

Set your foreground color to Gradient, and select the gradient SuiGrad016, style Linear.
if you use other colors, also the gradient will change color

2. Open a new transparent image 950 x 750 pixels,
Flood Fill
with your Gradient.
3. Change your background color to #edb567,
and the gradient will change, according to your new background color.

Layers>New Raster Layer.
Flood Fill
the layer with the Gradient.
4. Layers>Load/Save Mask>Load Mask from Disk.
Look for and load the mask Narah_mask_nature 024.

Layers>Merge>Merge All.
5. Change your background color to #1a91a2,
and again the gradient will change according to the new color.

Layers>New Raster Layer.
Flood Fill
the layer with the Gradient.
6. Layers>Load/Save Mask>Load Mask from Disk.
Look for and load the mask Narah_mask_nature 028.

Layers>Invert Mask/Adjustment.
Layers>Merge>Merge Group.
7. Effects>3D Effects>Drop Shadow.

8. Layers>Merge>Merge All.
Effects>Plugins>Nik Software - Color Efex Pro - Pro Contrast.

9. Layers>Duplicate.
Image>Free Rotate - 90 degrees to left.

10. Effects>Plugins>Mura's Meister - Perspective Tiling.

11. Effects>Plugins>Mura's Meister - Pole Transform.

Result:

12. Effects>Plugins>Mura's Meister - Copies.

13. Effects>3D Effects>Drop Shadow.

14. Open the tube tubdecosuituto44, and go to Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
I took away the sign with the Clone Brush Tool.
If you want to use my elaborated image, I put it in the material
Effects>Plugins>Alien Skin Eye Candy 5 Impact - Extrude.

Move
the image in the upper left.

15. Effects>3D Effects>Drop Shadow.

16. Layers>Duplicate - 2 times,
and place
the images as below.

17. Activate the layer Copy of Background.

Layers>Duplicate.
Layers>Arrange>Bring to Top.
18. Activate the Eraser Tool
with these settings:

erase the lines over the images, as below.

19. Open the woman tube, and go to Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, to 70%, resize all layers not checked.
Effects>3D Effects>Drop Shadow.

20. Layers>Merge>Merge All.
21. Effects>Plugins>Nik Software - Colore Efex Pro

22. If you want, write a text (the font used for my text is in the material) and add a border.
23. Sign your work.
Layers>Merge>Merge All 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.
30 September 2017