This tutorial is my design if it is similar in anyway to another tutorial 
this is totally coincidental.
I am using the Work of Keith Garvey you can buy his tubes HERE
You will need WSL mask 75 you can download it from HERE
I am using  Haterz scrapkit by Designs By Ali can buy it  HERE 
You will alto need tramages ,tow the line
you can download this plugin from the internet
Lets Begin:
Open psp and open a 600X600 new tranparent raster layer
Open up one of the papers and load mask with only source ticked apply and merge group
Open the frame layer place were desired
Open up another one of the papers and repeat these steps and make smaller this is for the background of the frame
choose your tube and duplicate it the first layer gaussian blur 10 the top layer
place were desired in frame click within the frame selection modify expand by 4 then invert and click on tube layer and deleate
apply tramages tow the line settings 25,25,25,20
merge tube and frame together
Open up tube and place were desired and add drop shadowof choice
open up any other elements in the kit and add as desired
Add Your licence and name