The eBook of this tutorial and all the supplies you need are here

OK - let's get on with it!

1. Open your image, press shift D to duplicate, then close your original. Now choose your selection tool (set at square) and choose a portion of your graphic that's about an inch and a half in height and width. Copy your selection then paste as new image, resize it to 50% then apply seamless tiling with the default settings. Minimize this tile for now. Deselect the selection on your first duplicate and size the image to your liking.

2. Add a symmetrical white border of 4. Click with your magic wand to select and flood fill with the background tile I supplied (border51). Invert your selection and apply my main pic cutout preset <H=0, V=0, Opacity 100, Blur 35> Deselect

3. Add a symmetrical border of 12, click with your magic wand to select and flood fill with the tile we made before. Do not deselect.

4. Apply gaussian blur with a radius of 5, then mosaic glass with the following settings. Do not deselect

5. Apply EyeCandy 4000 with the following glass settings. Deselect

6. Add a symmetrical white border of 4. Click with your magic wand to select and flood fill with the background tile I supplied. Deselect

7. Add a symmetrical white border of 34, click with your magic wand to select and flood fill with the background tile we made before. Do not deselect

8. Apply FM Paint Engine with the following settings. Do not deselect

9. Apply FM Paint Engine again, this time with the following settings. Do not deselect

10. Apply seamless tiling with the following settings. Do not deselect

11. Add a new raster layer, then apply the cutout we used before, duplicate this layer. Deselect

12. Add a symmetrical white border of 4. Click with your magic wand to select and flood fill with the background tile I supplied. Invert selection and apply my main pic cutout. Deselect

13. Add a symmetrical border of 12, click with your magic wand to select and flood fill with the tile we made before. Do not deselect.

14. Apply gaussian blur with a radius of 5, then mosaic glass with the settings we used before. Do not deselect, apply EC4000 with the same settings we did before. Deselect

15. Add a symmetrical white border of 4. Click with your magic wand to select and flood fill with the background tile I supplied. Deselect

16. Select all, and contract by 37. Invert your selection, then apply seamless tiling with the same settings we used before. Invert your selection again, but do not deselect

17. Add a new raster layer, then apply the cutout we used before, duplicate this layer. Deselect, merge all and we're all done!