This tutorial was created by me and any resemblance is purely coincidental.
Thanks to all translators.
Thanks to Liriani Silva for testing my tutorials.
Materials:
Tube / decos / mask (author unknown)

Plug-in:
MuRa's Filter Meister Perspective 1.1
AAA Frame - Photo Frame
1. Open your chosen image - Edit Copy
2. Open a transparent image of 950x500
Selections: Select all - Edit Paste into
3. Adjust Blur - Radial Blur in the settings below

Edge - Enhance
Selections - Select None
4. Duplicate
5. Plugins - MuRa's Filter Meister Perspective 1.1 in the settings below

6. Effects - Image - Rotating Mirror in the settings below

7. Effects - Distortion - Warp in the settings below

8. Open deco1 - Edit Copy and In your work, Edit Paste As New Layer
9. With the Magic Wand Feather tool 50 - Select the center


10. Layers - New Raster Layers
Choose your chosen layer - Edit copy and Paste into
11. Effects - 3D Chisel in the settings below
