Tube:  Mistique by Roman Zaric
Kit:  PTU Anamorphose by Devilish Dezines her kits can be purchased Here

This tutorial assumes you have a working knowledge of PSP.  I used PSPX2
Please be creative and choose whatever you want to make it your own.
Any resemblance to this tutorial is purely coincidental and unintentional

Note:  Abbreviations used in all my tutorials
Elements = El  Copy/Paste = C/P  Duplicate = Dup  Paper = P  Template = Temp

New Image 700x700

C/P Frame 4  Resize 60% - Image - Free Rotate right 90
Selections - Modify - Expand 7
C/P P 05  Selections - Invert - Delete - Move behind frame
C/P Tube  Resize 50%  and position - Dup - Move one behind frame
Move the other one above the frame and close out the eye
Make sure the bottom tube is selected and hit delete
Selections - Select None
Add a Drop Shadow to bottom tube  I used settings:  3/3/70/0/black
Open the eye on the top tube
With your Eraser erase along the bottom of tube

Elements - Please reference my example for placement
C/P El 42  Move up - Dup move down

C/P El 45  Move up

C/P El 47  Resize 50%

C/P El 24  Resize 90%

C/P El 30  Resize 80%

C/P El 27  Resize 50%

C/P El 48  Resize 70%

C/P El 32  Resize 20%

C/P El 29  Resize 25% - Dup - Resize 80 - Flip

C/P El 33  Resize 30% - Dup x 2 - Mirror one of them

Now add a Drop Shadow to your Elements and Frame (except Elements 42 and 45)
I used these Settings:   Effects - 3D - Drop Shadow  2/2/40/2/Black

Select paper of choice for your mask
I used paper 03
New Raster layer - Move to Bottom - Selections - Select All
C/P  P  Into Selection
Select Mask of choice
Layers - Load Mask - Load from Disk - select your mask
or Open a mask and Minimize it to your work space
Layers - New Mask Layer - From Image then find your mask - OK
Layers - Merge - Merge Group
Selections - Select None

Layers - Merge - Merge Visible
Crop - Resize - Sharpen if preferred

Now add your Artist Copyright and your License info. and Name

Done!  Thank you for doing my tutorial
I would love to see your results!