You will need:
Paint Shop Pro
At least four images of choice, and one tube.  I'm using the art of Joseph Corsentino, formally you could purchase his art from CILM, but you can now purchase a license from MPT.
Negative frame and photograph frame of choice.  The frame I'm using is from Weescottslass.  Download her 6 white frames, and the negative I'm using is from Clarey's Designz and can be downloaded here.
Andromeda Perspective - this a paid filter.  I will show you an alternative if you do not have this.
Fonts of choice

Lets get started.  Open a new canvas, floodfilled with white, 600 x 600.  Don't worry we will resize later.  Take your chosen negative frames, and copy and paste as a new layer on your blank canvas.  If using the same as me, you will need to resize by about 18%.  If you are using only one frame, you will need to duplicate, and rotate each one to give it a scattered look, and then merge them together.
 
Open your chosen images.  Copy and paste your first one, and place it under the negatives.  Using your Pick tool, rotate the image to line up the angle with the negative.  Resize if need be.  Then go to adjust/sharpness/sharpen.  Take your lasso tool, feather set to 0, trace around the negative frame, with your image layer active, Select/Invert, and hit delete on your keyboard.  Select none.  Repeat this with the other frames and images until you have filled all your negatives.
 
Hide your background layer, then merge visible.  Unhide the background layers now.  With your merged layer active, go to Image/Negative Image.
 
If using the specified filter, go to Effect/Andromeda/Perspective and click the preset in the top right corner.  I'm using preset 'ff 14'.  Click the tick.
 
If not using this filter.  Take your Pick tool, using the nodes, and holding down the shift key, you can play about skewing, stretching and rotating, until your negative looks like it is laying flat.  I usually start by skewing the top to the right.  Then lifting the bottom up a bit.  Then maybe rotate it a little, and then skew up the right side.  You can always undo if you don't like how it is looking.
 
Okay.  Hide you negatives for now.  We are going to work on the photos.  Copy and paste your photo frames.  If using same as me, this will be frame1.  As you did with your negative, copy and paste your images, rotate as desired, sharpen, and using your lasso tool, select around the frames, invert and delete.  Merge them together and add the perspective again.  Unhide your negatives, and position one photos and negatives on top of each other, so they look scattered.  On each layer add a drop shadow of H & V = 1, Opacity = 45, Blur = 5.
 
Next open your tube and copy and paste as a new layer.  Resize if you need to, and position on your scattered photos as desired.  Ideally you want a tube that is kneeling, stretching out, or laying down.  Once happy add the same drop shadow.
 
Crop now, and resize all by about 90%.  You could add your name and copyright here and leave it at that.  I'm adding a cloudy blue mask to the background, and a little quote to mine.  Once you are happy, save as a jpeg or png file.  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 17th February 2009 by Faerie Queen.