This tutorial was written by me Januar 3 - 2012
any resemblance to any other tutorial is completely coincidental.
I use a tube from Michael Calandra you can get a license to use this tube at PTE
do not use the tube without a license

Filters: Mura's cloud & perspectiv tilling
AAAFrame fotoframe


Open a new layer 600 X 400
chose two colors from your tube - one light and one darker
I used #8b8c88 and #16201c
Mura's cloud - default setting
copyNpaste your tube as new layer
Mura's perspectiv tilling

blend mode to overlay
layer merge down
select all - image crop to selection
AAA frame - fotoframe

copy and paste as new layer
select all - modify contract by 30 - hit delete - select non

if you have a closeup add it as new layer between the two layers
add and name I used Scythe
and this inner bevel

zoom in and with selection tool freehand - point to point

select this part of the tube

copy open AS paste as new animation

insert image effect underwater

delete the first frame there's no effect on it

back in psp deselect
copy merge and paste as new animation in AS
duplicate to the same amount as your animation
drag your animation onto your tag and place it exactly on top of the original
done ☺