Tutorial written using GIMP
Various filters & Plugins,scripts
can be found here
Elias Chatzoudis art was used
you can purchase it at MPT
by Missy at PMTWS
Make a 550x550 image,add a frame of choice.
add a dark paper and remove over hang with eraser.
add you close up tube,merge these layers visible only.
duplicate layer,and set top to soft light
now just keep adding elements
till your happy.
adding a shadow on each as you go
add your copyright and name then save