Materials:
A background or wallpaper size  600-450 pixels
A quote or saying of your choice
Two images/tubes: one vertical and one horizontal
Mask 20-20.
  
Lisa's supplies: Download here


Filter:I-Decay
Download here
 

  METHOD:
Open the wallpaper or image.
Select all - Modify by 30 and invert.
Adjust-- Blur-- Gausian Blur--17--Invert.
  
Effects -- 3D Effects-- Chisel-- Size 2--black.
Keep selected

Effects Filter I-Decay--Radial Diffuse,

with these settings:
 

  
Deselect.

Minimize this image for now.
 
Open the horizontal image of your choice.

Promote background layer in your Layers palette.
Layers-- New Mask Layer --

Load Mask from Disk-- Mask 20-20--apply.
Layers -- Merge -- Merge Group

Layers -- Merge -- Merge All.

Repeat this with your other image.

If the images are big, resize and minimize it for now.

  
Activate the big canvas. We will proceed with it now.

Copy your masked image and paste as a new layer.
 Position is where your want it.

Reduce the opacity of this layer to 60%

in your layers palette.

Activate the vertical image,

Copy and paste as new layer onto the big canvas.

Change the opacity of this layer to 55%.
 Layers -- Merge -- Merge All.

Add a new raster layer.
  Activate your quote-tube

Copy and Paste as new layer.

Add a new raster layer

and add a name on it.
 I named it "My Dream".

Effects--3D Effects-- Drop Shadow.
 Vertical and Horizontal on 1

Opacity on 36

Blur on 1.00

Color black

  
Finally -- Effects -- 3D Effects -- Buttonize,

with these settings: 

Height and Width = 2

Opacity = 75

Border = solid

Color = black.

  
Reduce the size of your image to 350 or 400 pixels.