This tutorial was written by me, Zuzzanna on June 20 - 2011
any resemblance to any other tutorial is completely coincidental.

I'm using a tube from The Hunter you can buy a license at PTE
do not use the same tubes without a license

Filter: Tramages

My supplies here
do not share my supplies in other tutorials without my permission

Open a new raster layer 600 x 600
effect Tramages Cyper Mosh

apply and resize 85%
click inside all the grey squares with magicwand - expand with 2
floodfill with pattern Small Bricks
still selected copyNpaste your tube as new layer
place it inside the selection - selection invert hit delete - select non
set blend mode to Overlay
now click inside the white lines with magicwand
expand with 3 and floodfill with the silver pattern
add this inner bevel - select non

copyNpaste your main tube 
add proper and your name
add a new layer move to bottom - floodfill white
new layer floodfill black
apply my mask - merge group

add a new layer to the curtains - copy merge
open AS paste as new animation
insert effect underwater

delete the first frame and leave it

back in psp copy merge your layers - paste as new animation in AS
open the curtaincover in AS and duplicate both to the same amount as your animation
Ctrl+a and drag the curtain onto your tag and place it
repeat with the curtain cover
select all and set frame properties to 20