Material

 Main Tube of your choice

Misted Landscapeof your choice

WordArt of your choice.

Plugins:

Filter Factory Gallery L > Perspecular

Flaming Pear > Flood

Flaming Pear > Flexify 2

Jeux de Lignes > Entrelacement

TUTORIAL 

1 - Open your Misted Paisagem.

Edit > Copy.

2 - Open a transparency 1000x600px.

Selections > Select All.

Edit > Paste Into Selection.

Selections > Select None.

Effects > Image Effects > Seamless Tiling > Default.

3 - Adjust > Blur > Radial Blur.

Layers > Duplicate 2 Times.

Close the visibility of the Copy and Copy (2) of Raster layers.

4 - Enable Raster 1.

Effects > Art Media Effects > Brush Strokes.

Close visibility of this layer.

5 - Open visibility and activate the Copy of Raster layer 1.

 Plugin > Filter Factory Gallery L > Perspecular.

6 - With Magic Wand, click on the transparent part.

Selections > Modify > Feather > 5.

Delete 5 times (to remove aliasing).

Selections > Select None.

Effects > 3D Effects > Drop Shadow > -10/10/100/30 Black Color.

 Plugin > Flaming Pear > Flood.

Close visibility of this layer.

7 - Open visibility and activate layer Copy (2) of Raster 1.

Effects > Geometric Effects > Perspective Vertical.

Repeat Perspective Vertical with -98 (minus).

8 - Effects > Plugin > Flaming Pear > Flexify 2.

Image > Free Rotate > Left > 100,00 > All Layers unchecked.

Layers > Duplicate.

Image > Mirror > Mirror Horizontal.

Layers > Merge > Merge Visible.

9 - Open the visibility of Layer Copy of Raster 1, but keep the Merged layer active.

Image > Free Rotate > Left > 25,00 > All Layers unchecked.

 Effects > Image Effects > Offset.

Layers > Duplicate.

Layers > Merge Down.

10 - With Magic Wand, Select Heart Center.

Layers > New Raster layer.

Selections > Modify > Expand: 2.

 Enable landscape tube.

Edit > Copy.

 Activate your work.

Edit> Paste Into Selection.

Selections > Select None.

Layers > Arrange > Move Down.

11 - Enable layer Merged.

Effects > 3D > Drop Shadow > -10/10/100/30 Black Color.

Adjust > Sharpness > Sharpen More.

Layers > Merge Down.

 Effects > Plugin > Flaming Pear > Flood, in the settings already used in item 6.

 Open visibility of Raster layer 1.

12 - Layers > New Raster Layer.

Paint with a 0/0 linear gradient with two colors taken from the landscape tube.

 I used the colors: #485101 and  #bcaa0b.

 Light color on top of gradient.

Layers > Arrange > Send to Bottom.

Layers > Merge All.

13 - Image > Add Borders > 30 px > Symmetric Marked > Contrasting color.

Select and paint with the gradient of use.

14 - Plugin > Jeux de Lignes > Entrelacement, in aperture settings.

 Selections > Invert.

Effects > 3D > Drop Shadow: in the settings already used.

Selections > Select None.

15 - Open the main tube.

Edit > Copy.

 Activate your work. Edit > Paste a New Layer.

Reduce, position and apply a Drop Shadow to your liking.

Adjust > Sharpness > Sharpen.

16 - Decorate as you prefer.

17 - New layer to sign.

18 - Finish with a 1px border in black.

19 - Save as jpg.