You will need:
Paint Shop Pro
Tubes of choice.  I'm using the fantast art of Keith Garvey.  You can purchase his art from My PSP Tubes
MuRa's Meister/Perspective Tiling
Eye Candy 4000 - Bevel Boss
Eye Candy 5 - Extrude
Mask by Becky - Here
Pattern of choice

Open a new canvas of 700x700, flood filled with white.  Paste your pattern as a new layer.  I've chosen a tartan pattern to match the kilt of one of my tubes.  Try and find a pattern to suite your tubes.  I found mine on a Google search for tartan patterns.  Resize your pattern so it fills your canvas.   Apply MuRa's Meister - Perspective Tiling with these settings.

Paste your tubes as new layers,  Position to your liking.  Duplicate each tube, and on the original go to Adjust/Brightness and Contrast, and apply the following settings.

Using your Pick tool, and shift key, deform your black image so it lays level with the pattern background.  Add a gaussian blur of 5, and lower the opacity to 79.  Move your shadow to position under the feet.  If one sticks out, use your selection tool to select the overhang, and hit delete.  Back on your tubes, add a the following drop shadow.

Hide your background and pattern and merge visible.  Unhide the layers, and activate the pattern layer.  Apply the mask supplied, and merge group.  If you have used the same tubes as I have, you make want to resize your mask layer.  I've resized by 90%.   Position  your mask layer and merged tubes towards the top of the canvas. 

Take your circle preset to, vector,  with background to null.  Draw out a circle around the first circle of your mask.  We are going to add text in the first circle.  Once you have your circle in place, add a new layer, hover your text tool over the circle until the icon curves, click, and write out your text.  I wrote 'Mess with us, and we'll introduce you to our friends. Pain & Punishment!'  Make your font size big enough so it sits nicely within the outer circle.  Move it around until it sits evenly on both sided.  Convert to raster, and add the same drop shadow used before.

Next we'll make your name plate.  Take your rectangle preset, foreground to null, background on a metal gradient, angle 47, repeat 2.  Draw out a rectangle below your tubes, under your circled text.  Apply Eye Candy Bevel Boss, settings 'Outer Bevel', Darken Deep Areas set to 100.  Duplicate twice, to get rid of the transparent edging, and merge these three plates together.  Add the drop shadow.

Now add your name in a thick font.  I'm using Army Expanded.  Foreground null, and background white.   Drag it out to fit the plate.  Convert to raster.  Apply Eye Candy 5 Extrude with these settings.

Add the same drop shadow.  Resize your tag to the desired size, add your copyright, the crop the image.  Save as a jpeg.  I hope you enjoyed this tutorial.

Please feel free to link to this tutorial, and/or print it out for your own personal use, but DO NOT copy it in ANY way to put on-line, pass out, or re-write without my permission.  Any resemblance to any other tutorial like this is purely coincidental.   Thank you.  This tutorial was written on the 31st December 2007 by Faerie Queen.