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 ☺