You'll need these filters:
FM Tile Tools
Xero
1. Open a new image 450 x 345.
2. Select these colors for your
Color palette:
foreground
color
#e5dee0
background color #816f7b.
3. Look for the background/foreground
gradient in your gradient palette and use these settings:

4. Flood fill the image with the
gradient.
5. Open SS_842_Misted Suzi Sgai.
Copy and paste as new layer. Layers < Duplicate.
6. Image < Mirror. Follow the
screen shot:

7. Layers < Merge < Merge Down.
8. Adjust < Softness < Soft Focus:

9. Lower the layer opacity to
36%.
10. Back to Suzi's tube. Resize
it by 75%.
11. Copy < Paste as New Layer.
Move the tube a bit to your right and to the bottom on the image. Follow the
screen shot below. Lower the layer opacity to 68%.
12. Using the Eraser tool, clean
the shadows that appear over the merged tubes. Use this configuration:

13. On the tube layer: Effects <
Pluggings < FM Tile Tools > Blend Emboss

14. Layers < Merge.
15. Image < Add Borders: 1 pixel,
Color #45373b
16. Again: Add Borders: 10 pixels,
Color #a79298
17. Effects < Pluggings < Xero < Porcelain:

18. Open a new transparent image
800 x 600. Selections < Select All.
19. Open SOLEIL_19_12_06_papier_brisa01.
Copy and paste into selection. Select none.
20. Make the previous layer your
active layer. Copy and paste as new layer on the new image. Move to the top
left corner of the image (the image left side is your right, remember).
21. Effects < 2D Effects < Drop
Shadow: Vertical and Horizontal: 2; Opacity: 70; Blur: 2; Color: Black.
22. Layers < Duplicate. Move the
copy to your left and down. See the screen shot:

23. Shadow on the new layer:
Vertical: -1; Horizontal: 0; Opacity: 30; Blur: 1; Color: Black.
24. Open SOLEIL_19_12_06_etiquette_brisa01.
Resize to 90% and place below the image.
25. Layers < Duplicate. Change
the layer modality to Dissolve and lower the opacity to 44%.
26. Open SOLEIL_19_12_06_papier_brisa04. Copy and paste as
new layer. Move to your left. Drop shadow as in step 21.
27. Layers < Duplicate. Move the
copy to your left and up or down, so the borders do not coincide.
28. Open SOLEIL_19_12_06_papier_brisa03_b
. Copy and paste as new layer. Move it to your left.
29. Open the Text image and
paste as new layer.
English translation of Soleil's
text:
"Time is a question of Time
Life is a question of Life
Life only lasts a Moment
Time is Eternal"
30. Open
SOLEIL_19_12_06_ruban_brisa. Resize to 60%. With the Deform tool, make it thinner:

31. Drop shadow: Vertical: 1;
Horizontal: 1; Opacity: 77; Blur: 3; Color: Black.
32. Open SOLEIL_19_12_06_papier_brisa05.
Reduce to 60% three times. Copy and paste as new layer. Move it to the image
bottom left corner (your right).
33. Drop
shadow: Vertical and Horizontal: -1; Opacity: 77; Blur: 1; Color: Black.
34. Layer < Duplicate. Image <
Flip.