This tutorial was written by me, Zuzzanna on March 15th 2010 any resemblance to any other tutorial is completely coincidental. I used a tube from Jay Trembly you can get a license to use his art here do not use the same tube without a license. Filter needed: AAA frame - Texture frame it's a free filter you can get it here My supplies here Put the gradient in your gradient folder and open my supplies ♠♠♠♠♠ Open a new layer 600 X 600 floodfill with the gradient Multiblue angle and repeat 0 invert checked copyNpaste the water tube as new layer move it down on your canvas copy and paste my frame as new layer place it on top of your canvas click inside with magicwand new layer copyNpaste Kara1779 into selection - select non move the frame up and drop shadow it add your tube of choice and any proper copyright  and if you have a wordart that suits the tag add this to otherwise write your own text ☺  when your happy merge layers visible effect AAA frame - Texture frame that's it! Your done ☺