Circles Tutorial plus a PSP Script
No outside Filters required.
You need a large horizontal scenic background or fractal jpg image of your choosing.
Use an image 800 px by 600 px or larger; re-size your image if needed.
You will also need a large tube of your choice with similar colors.
PSP Selection and Tutorial and/or a PSP script (PSP Script Circles) from Jean Jordan can be downloaded If using the PSP script, read the instructions in the zipped file before starting.