Materials:
A Tube
Filter Eye Candy 4000
Filter Bordermania
A Corner
  
Supplies: Download here
  
Filter Eye Candy 4000
Filter Bordermania
Download here
  


Method
  
Open your tube and choose 2 colors:
light color for the foreground

dark color for the background

Make a gradient.

Angle 0

Repeats 0

Invert not checked

Style linear.

You can change the gradient as you prefer it.

Minimize the tube for now.

  
Open a new transparent canvas of 500-500 pixels.
Fill the canvas with the gradient.
Adjust-- Add/ Remove Noise --10

--gausian--monochrome-- checked.
 
Click on the image and activate

your ruler
 
Click on your Pen Tool,

with these settings:
 

  
 

  
 

  
Position your Pen tool at 80(on the rule) at the top
Left should be on 80 as well.

Draw a line to 250 and pan with your mouse tool on the arrow.

Now you should have a nice line.
Convert the vector layer to raster layer.

Effects -- 3D Effects -- Drop Shadow

with these settings:
 Vertical = 1

Horizontal = 0

Opacity = 100

Blur = 7.00

Color = black.

  
Layer [raster] -- duplicate.

Image--Rotate--Free Rotate: 90 / Left.
Position it at the top at 120-- left 140.

Drag it around to form a nice corner

where you like it.

I disabled my ruler - it's your own choice.

  
Now your must note very carefully.
Lock layer 1.

Activate Layer 2 + the copy and merge visible.

Duplicate the merged layer

Reduce the size of this layer to 85%

Drag it to the bottom, as seen in my

tag example

Open layer 1 again.
  
Activate your tube

and resize it to fit your canvas.

Paste as new layer onto the canvas.

Move it slightly to the center.

Effects -- 3D Effects -- Drop Shadow,

the same as before.

  
Effects -- Filters -- Eye Candy 4000--

  
Drag layer 2 below the merged layer in your layers palette.

Now note carefully:

Duplicate this merged layer.

Image -- Mirror

Image -- Flip

Open your corner

and colorize to compliment your image.

Paste as new image.

I assume that you know how to colorize the corner.
Position the corners as in my tag example.
  
Layers -- Merge -- Merge All.
 
Reduce the image to 350 pixels or 70%

Add you name in a nice font.

 
Effects--Filters -- Bordermania--Ripple,

with these settings:
 

  
 
Your tag is finished.

I hope you enjoyed this tutorial.
 
Here is another example.