The Tutorial:
******
01
Open a new Transparent image 650 X
500px
Fill the image with the Background
Colour

02
Effects - Plugins - Graphics Plus -
Cross Shadow

03
Effects - Image Effects - Offset -
Background Colour

04
Effects - Image Effects - Seamless
Tiling

Effects - Edge Effects - Enhance More
05
Layers - Duplicate
Effects - Geometric Effects - Skew

06
Selections - Select All
Selections - Float
Selections - Defloat
Selections - Modify - Contract - 100px
Press the Delete key on your keyboard
Selections - Select None
Effects - Edge Effects - Enhance
Effects - 3D Effects - Drop Shadow:
0/0/75/35 Colour: #000000
07
Selections - Select All
Image - Add Borders - Symmetric - Not
Checked - Foreground Colour

08
Effects - Image Effects - Seamless
Tiling - Default settings

Selections - Invert
09
Adjust - Blur - Gaussian Blur -
Radius: 20
Effects - Plugins - Texture -
Texturizer - Canvas

Selections - Invert
Effects - 3D Effects - Drop Shadow: 0/0/75/35
Colour: #000000
Selections - Select None
10
Effects - Image Effects - Seamless
Tiling

11
Selections - Load/Save - Load
Selection From Disk - "happy-2022-1-cre@nnie"

12
Effects - Plugins - Texture - Texturizer - Canvas

Selections - Promote Selection to
Layer
Selections - Select None
13
Effects - Image Effects - Seamless Tiling

Image - Mirror - Mirror Vertical
14
Selections - Select All
Image - Add Borders - Symmetric - Not
Checked - Background Colour

15
Selections - Invert
Adjust - Add/Remove Noise - Add Noise

Effects - 3D Effects - Drop Shadow: 0/0/75/35
Colour: #000000
Selections - Select None
16
Effects - Image Effects - Seamless Tiling - Same
settings

17
Layers - New Raster Layer
Fill the Layer with the Foreground
Colour 
Layers - New Mask Layer - From Image -
"NarahsMasks_1508"

Layers - Merge - Merge Group
18
Layers - New Raster Layer
Fill the Layer with the Foreground Colour

Layers - New Mask Layer - From Image -
"NarahsMasks_1655"

Layers - Merge - Merge Group
Effects - 3D Effects - Drop Shadow: 2/2/75/0
Colour: #000000
19
Layers - New Raster Layer
Fill the Layer with the Foreground
Colour 
Layers - New Mask Layer - From Image -
"NarahsMasks_1510"

Layers - Merge - Merge Group
Change the Blend Mode of this Layer to
Dodge and lower the Opacity to
80
Layers - Merge - Merge Visible
Your work should look like this now:

20
Open "calguismistcoupechamp12119" from
tray
Edit - Copy the Bottom Layer
On your work image: Edit - Paste -
Paste As New Layer
Image - Resize - 28% - Resize All
Layers - Not Checked
21
Pick Tool (K)

Enter these values for the X: and Y:
positions on the Toolbar
X: 45.00 Y: 173.00
Press M to close the Pick Tool
Adjust - Sharpen - Sharpen More
22
Open "mod_article22424238_7.png" from
tray
Edit - Copy
On your work image: Edit - Paste -
Paste As New Layer
Pick Tool (K)

Enter these values for the X: and Y:
positions on the Toolbar
X: 477.00 Y: 3.00
Press M to close the Pick Tool
Change the Blend Mode of this Layer to
Luminance(Legacy) and lower the
Opacity to 60
Effects - Edge Effects - Enhance
23
Open "tekst-happy-2022" from
tray
Edit - Copy
Edit - Paste - Paste As New Layer
Pick Tool (K)

Enter these values for the X: and Y:
positions on the Toolbar
X: 607.00 Y: 79.00
Press M to close the Pick Tool
Effects - 3D Effects - Drop Shadow: 0/0/75/35
Colour: #000000
24
Selections - Select All
Image - Add Borders - Symmetric
checked - 25px - Foreground Colour

Image - Add Borders - Symmetric checked - 25px -
Background Colour

Selections - Invert
Adjust - Blur - Gaussian Blur -
Radius: 20
25
Adjust - Add/Remove Noise - Add Noise
- Same settings

Selections - Invert
Effects - 3D Effects - Drop Shadow:
0/0/75/35 Colour: #000000
Edit - Repeat Drop Shadow
Selections - Select None
26
Open "6600-Luz Cristina" from tray
Edit - Copy the Middle Layer
On your work image: Edit - Paste -
Paste As New Layer
Image - Resize - 85% - Resize All
Layers - Not Checked
Pick Tool (K)

Enter these values for the X: and Y:
positions on the Toolbar
X: 309.00 Y: 15.00
Press M to close the Pick Tool
Effects - 3D Effects - Drop Shadow: 0/0/75/35
Colour: #000000
27
Activate the Bottom Layer
Layers - New Raster Layer
Fill the Layer with the Foreground
Colour 
Layers - New Mask Layer - From Image -
"Narah_mask_0768"

Layers - Merge - Merge Group
Change the Blend Mode of this Layer to
Dodge and lower the Opacity to
45
Image - Add Borders - Symmetric checked - 1px -
Background Colour

28