I made it with PSP: &

Supplies:

Filters / Plugins:
Filters Unlimited 2.0:
Greg's Factory Output Vol. II:

You are welcome to take this nice sunflower with you, it shows you always where you are (just click and drag) Have Fun!

tutorial tested by:

01) File / New / 600 x 450 px / transparent

 change your FGC to: #FFFFFF
and your BGC to: #23526F

flood fill your picture with this gradient:

02) open the tube: TUBES CREATION TINNAD (33)

Edit / Copy
 close the tube again; we don't need it anymore
back to your picture

Edit / Paste / Paste as new layer

place it as shown below:

03) open the tube: bordure_cdb

Edit / Copy
 close the tube again; we don't need it anymore
back to your picture

Edit / Paste / Paste as new layer

place it as shown below:

Layers / Arrange / Move Down

04) open the tube: pins

Edit / Copy
 close the tube again; we don't need it anymore
back to your picture

layer Raster 3 is activated

Edit / Paste / Paste as new layer

Layers / Arrange / Move Down

place it as shown below:

Layers / Duplicate

Image / Mirror

place it as shown below:

duplicate this tube a few times

place them as shown below:

05) open the tube: branches_cdb

Edit / Copy
 close the tube again; we don't need it anymore
back to your picture

Edit / Paste / Paste as new layer

place it as shown below:

Layers / Merge / Merge Visible

06) open the tube: rubans 1pspimage

Edit / Copy
 close the tube again; we don't need it anymore
back to your picture

activate the top layer

Edit / Paste / Paste as new layer

place it as shown below:

07) open the tube: rubans 2pspimage

Edit / Copy
 close the tube again; we don't need it anymore
back to your picture

Edit / Paste / Paste as new layer

place it as shown below:

08) open the tube: c_xmasorn_pineboughinlbue

Edit / Copy
 close the tube again; we don't need it anymore
back to your picture

Edit / Paste / Paste as new layer

Image / Mirror

Layers / Duplicate

Image / Mirror

place them as shown below:

top layer (Copy of Raster 3) is activated

Layers / Arrange / Move Down

Edit / Repeat Move Layer Down

09) open the tube: Christmasornament02_AS

Edit / Copy
 close the tube again; we don't need it anymore
back to your picture

activate the layer: Copy of Raster 3

Edit / Paste / Paste as new layer

place it as shown below:

Layers / Merge / Merge Visible

10) open the tube: boucle_cdb

Edit / Copy
 close the tube again; we don't need it anymore
back to your picture

Edit / Paste / Paste as new layer

place it as shown below:

11) open the tube: ruban3

Edit / Copy
 close the tube again; we don't need it anymore
back to your picture

Edit / Paste / Paste as new layer

place it as shown below:

Layers / Arrange / Move Down

12) Image / Add borders / 2 px / colour: #000000

Image / Add borders / 2 px / colour: #FFFFFF

activate your magic wand tool

select the white border

flood fill the selection with a gold pattern of your choice

Deselect

13) Image / Add borders / 18 px / colour: #FFFFFF

activate your magic wand tool

select the white border

flood fill the selection with this colour: #2363a4

Effects / Plugins / I.C.Net Software / Filters Unlimited 2.0:
Paper Texture / Fibrous Paper Coarse

Effects / Plugins / Greg's Factory Output Vol. II / Pool Shadow:

Deselect

14) Image / Add borders / 2 px / colour: #FFFFFF

activate your magic wand tool

select the white border

flood fill the selection with a gold pattern of your choice

Deselect

Image / Add borders / 1 px / colour: #000000

15) Selections / Select all

Selections / Modify / Contract to: 24 px

Selections / Invert

Effects / 3D Effects / Drop Shadow:
&

Deselect

16) activate your text tool (T):
Font: to your liking / Size: 60 / Stroke width: 2 / Vector

change your FGC to: #9b0000
and your BGC to: #2363a4

change your FGC with your BGC

change your BGC to this gradient:

and change your FGC to your gold pattern:

write: Happy New Year

Layers / Convert to Raster Layer

Effects / 3D Effects / Drop Shadow:

activate your text tool (T):
Font: to your liking / Size: 90 / Stroke width: 2 / Vector

write: 2009

Layers / Convert to Raster Layer

Effects / 3D Effects / Drop Shadow:

17) Layers / Duplicate

add your watermark and name

File / Export / JPEG Optimizer