I use PSP 9 but this should be able to be done in other versions.

I am writing this as I go along.  Any resemblance to other tuts is coincidental

Choose your image.
The main focus of the image should be slightly to the right of center so it lines up in the oval frame.

Mask:  kindadeco_mdw44.jpg - HERE
Save your mask to a folder of your choice.

1 - Open your image and the mask in PSP.  Minimize your mask.  Copy your image and paste as a new image.  Close the original.  Never work on the original.  I usually make any extra copy to use when making my tags.

2 - Working on your image; Layers/New Mask Layer/from Image.  Choose the mask from the drop down menu.  Source Luminance and invert both checked.  OK

3 - Layers/delete.  Yes in box.  Layers/Merge/Group

4 - Apply drop shadow:  Vertical & Horizontal 1, Opacity 100, Blur 1, Color Black

5 - Choose 2 colors from your image.  In your materials palette, Choose gradient #1 Foreground-Background.  Angle 45, Repeat 10, Linear.  Minimize for now.

6 - Create a new image 1024 x the height of your image.  Fill with your gradient.

7 - Effects/Reflection Effects/Feedback - Opacity 75, Intensity 100, Horizontal & Vertical Offset both 100. Elliptical NOT checked. OK

8 - Image/Canvas Size - Width 1024 (Same as your image) Height twice the height of your image.  Choose upper left box.  Should be adding on the bottom only.

9 - Layers/Duplicate.  Image/Flip.

10 - Merge Visible

11 - Maximize your masked image.  Copy and Paste on you background as a new layer.

12 - With your mover tool, move to the upper left edge.

13 - Paste again as a selection (on the same layer)

14 - Move this below the other image and line it up evenly.

15 - Add a new layer.  Add your watermark.  Merge Visible.

16 - Save, optimized at 25%.

17 - Create any extra tags any way you choose.

18 - Assemble in Letter Creator.  Don't forget to tile.

Please link to:  http://www.irish-cream.com/KittyGarden.html