For this tutorial you will need a tube.
No outside filters were used.
I will call this one Beginners.
Open the tube you wish to use, Shift+D to duplicate it, then close the original.
Your framing will change depending on the tube you use.
If you use the USA rose as in the example above, I resized it to 301x451 before I started, and I did Adjust-Sharpen after the resize.
Choose a light color from your tube for the Foreground color and a Dark color for the Background.
Layers-New Raster Layer.
Layers-Arrange-Send to bottom.
Floodfill with white.
Highlight the tube layer in the layer palette and right click on it, Layer-Duplicate.
Highlight the middle layer now, the first tube layer, and Effects-Texture-Mosaic Antique with these settings.
With your mosaic layer highlighted, Layers-Duplicate.
Highlight the bottom mosaic layer, which should be just above your white layer, and Effects-Image Effects-Seamless Tiling at the Default setting.
With the bottom mosaic layer still highlighted, Effects-Distortion Effects-Wave with these settings.
With your wave layer still highlighted, choose your Magic Wand, tolerance set to 0, hold the Shift key on the keyboard and click on the 4 colored large areas within the wave, in the top example here, they are a deep red.
Selections-Float.
Effects-3d-cutout, with V&H at 0, opacity 100 and Blur 20, Shadow color Black.
Selections-Defloat.
Selections-None.
You may wish to lower the Opacity on this layer as well. In the top example I did not, and it was a bit hard to see the tube. On the example at the bottom of this page, I lowered the opacity to about 60%. Your Choice :-)
Highlight the mosaic layer above the wave layer.
Effects-3d-Drop Shadow, with V&H at 1, opacity at 100 and Blur at 1, color Black.
Highlight your top tube layer and Effects-3d-Drop Shadow, with V&H at 2, Opacity at 100 and Blur at 20, color Black.
Layers-Merge-Merge All.
Selections-Select All.
Selections-Float.
Effects-3d-Cutout with the same settings as before.
Selections-None.
Image-Add Borders, 5 px symetrical, your Background color.
With your Magic Wand, tolerance at 0, choose this border.
Effects-3d-Inner Bevel with these settings.
Selections-None.
Image-Add Borders, 5px, your Foreground color.
Choose the new border with your Magic Wand and Effects-3d-Inner Bevel, same settings.
Selections-None.
Repeat one more border, with the Background color.
Selections-None.
Now, Image-Add Borders, 30 px, your Foreground color and choose this border with your Magic Wand.
Effects-Reflection Effects-Kaleidoscope with these settings.
OK, I will encourage you here to play with the settings to find something you like :-)
On the example below I changed the Radial suction to 13.
Optional step, try it if you like and Undo if you don't like :-)
While this border is still selected, Selections-Float, Effects-3d-Cutout, same settings as before.
Selections-None.
Image-Add Borders, 5 px, your Background color, Effects-3d-Inner Bevel as before, Selections-None.
Image-Add Borders, 5 px, your Foreground color, Effects-3d-Inner Bevel as before, Selections-None.
Image-Add Borders, 5 px, your Background color, Effects-3d-Inner Bevel as before, Selections-None.
Add text as you wish.
And you're done!!
I hope you had fun with it :-)