1. Open Image of choice (approximate size 500 x pixel with a good part with water), copy (shift+d), close original.
2. Minimize your image.
3. Open your Neptune tube and copy it 3 times, close original.
4. Activate one of your Neptune copies > Effect > Artistic effect >Topography (see image 1) > resize it 115%.
5. Copy and paste it to your image as a new layer > Move it up and little to left
6. Activate one of the other copies of Neptune > Layer Palette > Dissolve > copy and paste to your image as new layer.
7. Activate the last of your Neptune copies > Effect > Texture Effect > Mosaic Antique (see image 2) copy and paste as new layer > pull it up to right corner > Layer Palette > Pull it under Raster 1.
8. Layer > Merge > Merge Visible >
9. Resize to 350 x pixel or to your likes >
10. Layer > load mask > squares > Layer palette > click on the mask > delete > yes > Layer > Merge > merge group >
11. Image > add border > 30 x symmetric > color white >
12. Magic wand > select border > fill with either gold or silver > still selected > Effect > 3D Effect > Inner bevel of your choice >
13. Still Selected > Effect > 3D Effect > Drop Shadow > repeat with - > Still selected >
14. Repeat your Inner bevel > Deselect > Add watermark and/or text and you're done