1. Layer (1) is the 'sky' tube.
2. Layer (2) use the 'sky' tube again, flip and move down to line up with the bottom of layer (1).
3. Layer (3) is the 'water' tube. Adjust opacity slider so the flipped 'sky' tube shows through and appears as a reflection. I used the 'smudge' tool to soften the line where the water and sky meet.
4. Add the rainbow, lighthouse, seagulls and sand as individual layers so you can move them where you wish as well as adjust the opacity of each.
5. A total of about 9 layers were used.
6. All layers were merged and saved as a *.bmp file so I could use Ulead Photo Assistant for the frame effect. (This is the only file format that Photo Assistant will accept.)
7. Picture was converted and saved as a *.jpg file using Paint Shop Pro 5.01.
Sky and Water Tubes from Tubaholics Anonymous
Lighthouse, Sand Dune and Seagulls from the Page of Blues
Rainbow Tube from Hoods PSP Tubes Downloads