This tutorial was made in PSP 8.1 but can be done in any version. For this tutorial all you need is in the zip file which you can get Here Tubes are from Suzi Sgai and Lamanouche Design
You will need the filter Greg’s Factory Output Vol 11
Please note all layers are turned off on the tubes
( 1 ) Open a new 600 x 450 transparent Image. Place you foreground on #D3E4FF and your background on #294C80. In your foreground make a foreground/background Linear gradient set to angle 0, repeats 0.
( 2 ) New layer. Flood fill with this gradient.
( 3 ) New Layer, selections, select all. Copy the tube winter_wonders and paste it into the selection. Selections select none. With your mover tool move it up a little. Place the blend mode on Luminance.
( 4 ) Go to the tube SS_1954, copy and paste as a new layer onto your image. Image resize and resize by 85%, all layers unchecked. Place her to the left. We will move her properly after the next layer.
( 5 ) Go to the tube curtains, copy and paste as a new layer onto your image. Place the blend mode on LuminanceL.
( 6) Now you can move your lady tube untill she sits just against the side of the curtain. Place the blend mode on LuminanceL.
( 7 ) Go to the layer of the scene, make this the visible layer and take your eraser set to size 40, hardness 0 and opacity 50 and erase what lays over the ladies face and down the side of the curtain ( see my image )
( 8 ) With your background on #D3E4FF, take a nice font, vector checked, I used Tempus Sans ITC size 24 and write your text. Convert to a raster layer and add this dropshadow. V & H 1, Opacity 50 and blur 5.
( 9 ) Layers Merge, Merge All.
( 10 ) Image add borders 2, color #294C80.
( 11 ) Image add borders 2, color ##D3E4FF.
( 12) Image add borders 2, color #294C80.
( 13 ) Image add borders 2, color ##D3E4FF.
( 14 ) Image add borders 25, color #294C80.
( 15 ) Select this border with your magic wand. Effects Greg’s Factory Output Vol 11, Pool Shadow with default settings. Keep the selection.
( 16 ) Effects, 3d effects, inner bevel with these settings, Bevel 2, Width 15, Smoothness 15, Depth 9, Ambience -15, Shininess 6, Angle 315, Intensity 33 and Elevation 90. Selections, select none.
( 17 ) Image add borders 2, color ##D3E4FF.
( 18 ) Resize to 450 in height, aspect ratio checked and all layers checked and you are finished.
I hope you have enjoyed this tutorial.
Another example of this tutorial below using different tubes and colors, reduced in size.