This tutorial was written by me December 16 - 2011
any resemblance to any other tutorial is completely coincidental.
I'm using the amazing art of Sharon Hurst you can get a license to use her art MTA
do not use the same tube without a license

My supplies here
the picture is to me and and specially modified to suit this tut

Filter needed: AAA FotoFrame
Xero soft mood

Open the supplies and select the picture
Effect FotoFrame defaut setting but change the Width to 25
copyNpaste the creepytree as new layer - resize and place to your liking
add your tube and on the tube
Effect Xero softmood default setting

add any desired text - proper and your name
I used Psyko

freehand selection tool - point to point
select around the dragons wings like this

copy and paste in AS as new animation
back in psp select non
copy the background - the tree and all the rest merge visible and paste as new animations in AS
this is what you should have and the wings of course ☺

select the wings and Insert image effect - underwater

delete the first frame there's no effect on it
*repeat with the Tree*

dublicate the background and the tube layers to the same amount of frames
Ctrl + a and drag the tree on to your background
repeat with you tube
adding the wings as the last part and place them exactly
  on top of the others
set frame properties to 15
save as gif ☺