Pearl Frame Tutorial
Filter Required: Graphics Plus - Cross Shadow
Download and Open Zipped file which contains bettypapermask and pearlrectangle and Tutorial
Find a tube of your own about 500 px high or resize.
Select a light color for foreground and a darker or contrasting color for background.
This seems to look better when higher than wider, but you can make a more horizontal image if desired.
My starting image is about 560 px wide and about 680 px high. Image can be resized when finished.