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 properę 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
in AS paste as new animation
back in psp
X out this layer and merge the rest visible
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 ☺