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You will need:
Font of your choice - I used one called Waterman
Tube of your choice - I will be using the artwork of Einion Rees

Mura's Meister/Copies
AAA Filters/Foto Frames

Ok let's begin

Open a New Image 600x250 and Flood Fill it Black

Now copy your Tube and paste it as new layer.

Effects> Mura's Meister> Copies ... Wall Paper(darken) ... default settings

Layers> Duplicate

With Duplicate active
Adjust> Blur> Gaussian Blur ... radius 6

Effects> Texture Effect> Mosaic Antique ... with the following settings

Number of columns – 38
Number of rows – 38
Tile diffusions – 0
Grout width - 2
Grout diffusion – 22

Change the layers Blend Mode to Screen

Layers> Merge> Merge Visible

Now you need to duplicate your image
Window> Duplicate (or press Shift+D)

Make a Custom Selection ... with the following settings

Top – 0
Right – 300
Bottom – 250
Left - 0

Crop to Current Selection

Effects> AAA Frames> Foto Frame ... with the following settings

Width – 8
Matte – 2
Opacity – 50
All other bars set to 0
Negative – unchecked
More Shadow – unchecked

Edit> Copy
Close this image as it is no longer needed

Go back to your Tag
Edit> Paste As New Layer

Effects> Image Effects> Offset ... with the following Settings

Horizontal - -150
Vertical – 0
Custom – checked
Transparent – checked

Layers> Merge> Merge Visible

Now go to your Tube image
Edit> Copy

Go back to your Tag
Edit> Paste as new layer

Move to right side of your Tag

Layers> Duplicate

With original active
Effects> Texture Effect> Mosaic Antique ... with same settings as before

Layers> Merge> Merge Visible

Layers> New Raster Layer
Selections> Select All
Selections> Modify> Contract ... by 3
Selections> Invert

Flood Fill selection with a color from your Tube

Effects> 3D Effects> Inner Bevel ... with the following settings

Bevel – 1
Width - 8
Smoothness – 0
Depth – 20
Ambience – 0
Shininess – 0
Angle – 315
Intensity – 50
Elevation – 30
Color - White

Selections> Select None

Layers> Merge> Merge Visible
and that's it all that's left is to add Copyrights and your Name.

Tutorial written on 14th May 2010
©David Hanslip
Re-written 22nd April 2011