01. Open the image copy (shift+d) Close the original
02. Add the image with both of the tubes. Put the ship to left > Image > Mirror > and the whale right under the sun.
03. Right click on image and copy the whale > Image > Flip and pull the flipped right under the original whale by using the move tool > Layer Palette > Make the flipped whale transparent by move the layers visibility to 36 > Eventual another ship resized to 20% to give it a depth > Layers > Merge > Merge visible
04. Image > Resize 400 x pixels > Image > Add border > 1 x symmetric > color black
05. Image > Add border > 20 x symmetric > color white > Select border with magic wand > Effect > 3D Effects > Inner bevel > Selections >Invert >
Effect > 3D Effects > Cutout > Repeat Cutout with minus H & V > Settings default > Effect > 3D Effects > Inner bevel same as last. Still selected.
06. Selections > Invert > Find a contrast color > Fill the selected border > Effect > Distortion Effects > Polar Coordinates > (play with the settings till you find the circle) > Deselect
07. Magic wand > hold shift down while selecting the black corners > Layers > Add New Layer > Fill the selected with goldpattern of the own choice >
Layers > Load/Save Mask > Load Mask from Disk > Layer Palette > Right click on mask > Delete > yes > Right click again > Merge > Merge group > Effect > 3D Effects > Inner bevel as last. Deselect
08. Magic wand > Select the light color > Selection > Modify 25 > Effect > 3D Effects > Cutout > Repeat cutout with minus H & V. > Deselect
09. Image > Add border > 1 x symmetric > color black
10. Image > Add border > 30 x symmetric > color white > Select border > Effect > Texture Effects > Blinds > Effect > 3D Effects > Inner bevel as last
11. Effect > Artistic Effect > Hot Wax Coating > Deselect
12. Image > Add border > 1 x symmetric > color black
13. Image > Add border > 35 x symmetric > color white > Fill with dark blue > Effect > 3D Effect > Inner bevel as last > Repeat Inner bevel Effect >
Texture Effects > Mosaic Antique > Repeat Inner bevel > Deselect > Layers > Merge > Merge flatten
14. You can now decorate with either corners or use the tubes that comes with the tutorial > Add the watermark / text > Image > Resize to size of the choice > save as the png - jpg or gif, and you are done.