This tutorial was written by me, Zuzzanna on October 29 - 2010 any resemblance to any other tutorial is completely coincidental. I am using the art of  Eugene Rzhevskii you need a license to use this art you can get it here do not use the same tube without a license Filter: EyeCandy 5 Textures My supplies here Open the supplies and copyNpaste the water as new image new layer - select all floodfill any color select all - modify - expand 10 hit delete - select non effect EyeCandy 5 Textures - Stone wall setting Cobblestone with default settings effect inner bevel image canvas size 700 x 600 on seperate layers add some Starfish from picture tube tool copyNpaste your tube the net and seeweed as new layers arrange everything to your liking add a new layer move it to bottom - floodfill white new layer selection tool - draw a rounded rectangle a bit bigger than the frame floodfill color #8eadd6 select non adjust blur - gaussian blur 10 effect distortion - curlicues setting twenty by twenty now X-out the white background and crop merge opaque open background again add proper© and your name I used Oil On The Water stroke 1 colors from my tube Copy on the water pic open AS paste as new animation insert image effect - underwater these settings delete the first frame this gave me 7 frames back in psp merge the water layer with all the ones below visible copy in AS paste as new animation back in psp X out this layer and merge the rest visible copy in AS paste as new animation duplicate these two to the same amount of frames as in your animation ctrl + a on all three drag the ani onto your background repeat with the top layer set frame properties to 15-17 save as gif ☺