I made it with PSP: &

Supplies:

Filters / Plugins:
FunHouse2 / Tunnel Tile:
Filters Unlimited 2.0:

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 / 300 x 400 px / transparent

set your FGC to: #AE7A7F
and your BGC to: #DDDDD3

 flood fill your picture with this gradient:

Effects / Plugins / FunHouse / Tunnel Tile:

02) open the tube: femme1

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

 Edit / Paste / Paste as new layer

Effects / 3D Effects / Drop Shadow:

Layers / Merge / Merge Visible

03) Effects / Plugins / I.C.NET Software / Filters Unlimited 2.0:
Photo Aging Kit / Photo Frame 03

 activate your magic wand: Tolerance: 25

select the black border

Selections / Modify / Expand to: 1 px

Edit / Cut
or press your delete key once

04) once again:

Selections / Modify / Expand to: 1 px

Layers / New Raster Layer

flood fill the selection with your FGC: #AE7A7F

Selections / Invert

Effects / 3D Effects / Drop Shadow:
&

Deselect

Layers / Merge / Merge Visible

minimize this picture for now

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

flood fill your picture with this colour: #AA4A53

Effects / Texture Effects / Fine Leather:
colour: #ddddd3

06) Layers / New Raster Layer

flood fill the layer with your BGC: #DDDDD3

open the file / mask: mask_39

minimize it
back to your large picture

Layers / New Mask Layer / From Image:

Layers / Merge / Merge Group

Effects / Edge Effects / Enhance

Effects / 3D Effects / Drop Shadow:

close the minimized mask; we don't need it anymore
back to your large picture

07) open the tube: femme2

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:

Effects / 3D Effects / Drop Shadow:

08) activate your minimized picture

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

 Edit / Paste / Paste as new layer

Image / Resize: 50% (all layers NOT checked)

Image / Rotate / Free Rotate:

place it as shown below:

Adjust / Sharpness / Sharpen

Effects / 3D Effects / Drop Shadow:
&

09) open the tube: attache

Edit / Copy
minimize it
back to your picture

Edit / Paste / Paste as new layer

Image / Resize: 50% (all layers NOT checked)

Adjust / Sharpness / Sharpen

place it as shown below:

Effects / 3D Effects / Drop Shadow:

activate the layer under it: Raster 3

10) Layers / Duplicate

Layers / Arrange / Bring to top

Image / Resize: 85% (all layers NOT checked)

 Image / Rotate / Free Rotate:

place it as shown below:

Adjust / Sharpness / Sharpen

activate the layer: Raster 2 (tube woman)

Layers / Arrange / Bring to top

11) open the tube: attache

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

Edit / Paste / Paste as new layer

Image / Resize: 50% (all layers NOT checked)

Adjust / Sharpness / Sharpen

place it as shown below:

Effects / 3D Effects / Drop Shadow:

12) open the tube: roses49

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:

activate your selection tool: rectangle

draw up a selection as shown below:

Edit / Cut

Deselect

Effects / 3D Effects / Drop Shadow:
- 3

Layers / merge / Merge Visible

13) open the tube: petale

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:

14) Image / Add border / 3 px / colour: #763c3f

Selections / Select all

Selections / Modify / Contract to: 3 px

Selections / Invert

Effects / 3D Effects / Drop Shadow:
&

Deselect

15) Image / Add border / 4 px / colour: #DDDDD3

Image / Add border / 1 px / colour: #763c3f

Image / Add border / 4 px / colour: #DDDDD3

Image / Add border / 3 px / colour: #763c3f

16) open the tube: coin

Image / Resize: 50% (all layers NOT checked)

Adjust / Sharpness / Sharpen

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

 Edit / Paste / Paste as new layer

move it into the upper, left corner

Layers / Duplicate

Image / Mirror

Image / Flip

add your watermark and name

Layers / Merge / Merge Visible

File / Export / JPEG Optimizer