1 - Abrir o material no PSP, duplique e feche o original.

Escolher duas cores para trabalhar.

Foreground #9d9930

Background #0091bd

2 - Abra uma imagem transparente de 900 X 600px.

3 - Effects > Plugins > MuRa's Meister > Cloud.

4 - Layer > New Raster Layer

Pintar com a cor do Background (#0091bd)

5 - Effects > Plugins Factory Gallery P > Frame 2

OBS:- Na versão eu mudei os valores de : red1, red2, green1, green2, blue1, blue2.

Conforme as cores que está usando.

6 - Com a Ferramenta Magic Wand nas configurações abaixo

clicar no centro (azul)

Selecionando o centro (azul) > Edit > Cut

7 - Selections > Select None

8 - Layers > Duplicate

Image > Resize > 95% >  all layers resize > desmarcado.

9 - Effects > 3D Effects > Drop Shadow

10 - Layer > Merge > Merge Dow

11 - Ativar a Raster 1

Layers > Duplicate.

12 - Effects > Geometric Effects > Perspective - Horizontal 95 > Transparent

Repetir > Perspective Horizontal  >   -95 > Transparent

13 - Effects > Plugins > Flaming Pear > Flexify 2...

14 - Effects > Plugins > Alien Skin Eye Candy 5 Impact > Glass

Settings: Clear

15 - Effects > 3d Effects > Drop Shadow

16 - Image > Resize > 80% >  all layers resize > desmarcado.

 Effects > Image Effects > Offset

Adjust > Sharpness > Sharpen

17 - Com a Ferramenta Magic Wand, marcar dentro do círculo.

18 - Selections > Modify > Expand > 12

19 - Layers New Raster Layer.

20 - Edit > Copy no Misted

Edit > Paste Into Selection

21 - Adjust > Sharpness > Sharpen.

Selections > Select None

Layers > Arrange > Move Down.

22 - Ativar a Layer do topo

Edit > Copy no Tube principal

Edit > paste As New Layer

Posicionar à direita

23 - Layers > Duplicate na layer do Tube

Ativar a Raster 4 

Adjust > Gaussian Blur > Radius: 50

Effects > 3d Effects > Drop Shadow

24 - Image > Add Broders: 2 px - cor do Background (#0091bd)