Roteiro

01- Abra o PSP e o tube.

02- Edit/ Copy. Feche o original.

03- Edit/ Paste/ As New Image.

04- Abra uma nova imagem de 1024x500 pxl transparente.

05-Forme um gradiente com as cores do tube: escura no foreground e clara no background:

Style: Sunburst/repeats: 21/CP: H e V: 20/FP: H e V: 56. Link center desmarcado.

06- Image/Duplicate.

07- Image/Miror.

08- Blend mode: darken.

09- Layers/Merge/Merge visible.

10- Effects/FM Tile Tools/Blend emboss.

11- Effects/Filters Unlimited 2.0/BGK Designersf10I/Corner Right Wrap.

12- Image/Duplicate.

12- Image/Flip.

13- Blend Mode: Lighten.

14- Layers/Merge/Merge visible.

15- Adjust/Sharpness/Sharpen more 2 vezes.

16- Effects/Filters Unlimited/BGK Kaleidoscope/Swirl Away: 32.

17- Plugin Filters Unlimited 2.0/BKG Kaleidoscope/  @BlueBerry

18- Plugin Filters Unlimited 2.0/Distortion Filters/Swirl: 86

19- Image/Duplicate.

20- Layers/Mirror.

21- Blend mode: lighten

22- Layers/Merge/Merge visible.

23- Edit/Copy no tube

24- Edit/Paste as new layer no top.

25- Effects/3D Effects/Drop shadow: 0/15/100/20/preto.

26- Layers Merge/Merge visible.

27- Layers/Load/save mask/Load mask from disk: LL63a.

28- Delete mask. Merge group.

29- Image/Carvanas size: 1024x550/Bottom: 50/restante: 0

30- Effects/3D Effects/Drop shadow: 5/0/100/2/preto.

31- Layers/New raster layer.

32- Layers/Arrange/Move down.

33- Pintar com uma cor que combine.

35- Assinar, salvar como jpeg e formatar como top.

Outros exemplos:

Créditos:
Tube principal: tube recebido de grupos de trocas – desconheço o autor
Tube 1º exemplo: Onodera-Nossas-amigas – retirada da internet
Tube 2º exemplo: cropped-amigas-imagens-para-decoupage-blog-meninas-prendadas-blogspot – retirada da internet