Material: 

uma imagem bem colorida

um tube feminino (D.Worisch)

wordart dg_luzdasestrelas

mask gradientvertDW

plugin Distort

plugin AP Paint

1-new image 1024x550 pxls

2-select all

3-na imagem edit copy

4-no top edit paste into selection

5-select none

6-effects image effects seamless tilling default

7-adjust blur gaussian blur  30 e layers duplicate

8-plugin AP Paint Windblast 

9-effects user defined filter emboss 3

10-image canvas 1024x650 pxls 0/100/0/0

11-effects geometrics perspective vertical 70 wrap e image flip

12-effects image effects offset vertical 100 transparent horizontal 0

13-plugin Distort  ocean ripple  10/9

14-effects geometrics perspective horizontal -80 wrap

15-effects geometric circle   transparent

16-image canvas 1024x700 pxls  0/50/0/0

17-effects image effects offset  horizontal 180 transparent vertical 0

18-layers duplicate

19-image resize 70% all layers desmarcado

20-image mirror e image flip

21-effects image effects offset horizontal -150  transparent  vertical 0

22-drop shadow 1/1/100/50  preto  shadow nas duas layers do efeito

23-selecionar na layer palette a layer do fundo

24-edit copy e select all

25-edit paste into selection

26-select none

27-aplicar mask gradientvertDW

28-layer merge group

29-new layer send to botton

30-flood fill com  uma cor do top

31-no tube edit copy

32-no top edit paste a new layer

33-layer arrange bring to top

34-layers duplicate e move down

35-adjust blur gaussian blur 30

36-mudar o blend mode das layers do tube para luminance(L) ou a gosto ou baixar opacity da layer

37-no wordart edit copy

38-no top edit paste a new layer

39-layer arrange bring to top

40-mudar o blend mode da layer para luminance(L)

41-drop shadow 1/1/100/1 preto e arrumar o wordart a gosto no top

42-assinar, layers merge all e salvar como jpg

outros exemplos: todos os tubes femininos D.Worisch