This tutorial was written by me Januar 3 - 2012
any resemblance to any other tutorial is completely coincidental.
I'm using a tube from Joanne Shempp you need a license to use her tubes
you can get one at CDO
do not use the same tube without a license

My supplies here
Filter: EyeCandy 4000 jiggle

Open my supplies and select the bowl
it has two layers they are linked
go to image canvas size 600 X 600 - move the bowl down on the canvas
copyNpaste the mask layer between the two bowl layers

select all float and defloat the front layer
effect Texture effect

deselect and drop shadow
select the mask layer and use freehand selection tool and make a selection like this

promote selection to layer - deselect
add your tube, seashells your name and I used BickhamSciptFancy
add a new layer move to bottom - floodfill white
I added a new layer and some sand from picture tube tool

select the promoted layer
Effect EyeCandy jiggle use the setting subtle turbulence
copy merge - open AS paste as new animation
back in psp undo
apply effect again hitting random button
repeat for a total of four frames in AS
Ctrl +a and set frame properties to 15