This Tutorial is made out of two seperate pieces
One for the frame and one for the background Tile

Materials you'll need:

A nice tube
A nice Font
Plugins: Eye Candy 5: Impact
Filter Factory Gallery J

You can download them here!!

Let's start!!!

1. Open your tube in PSP and Edit/ Copy
2. Choose a very light color as your background and darkish one as your foreground from your tube
3. Open a new image of 500x500 pixels, transparent
4. Flood fill with your light color
5. Add a new raster layer
6. Select all and paste your just copied tube into selection
7. Select none
8. Effects/ Image effects/ Seamless tile with default settings
9. Effects/ Plugins/ Filter Factor gallery J/ Blast em! blur with default settings
   
10. Effects/ Distortion effects/ Twirl
    
    
    
    
11. Effects/ FM tile tools/ Blend emboss with Default settings
12. Change the opacity of that layer to 50 %
13. Merge layers visible and Window/ Duplicate, Effects/ Image effects/ Seamless tile with the default settings
14. Add a new raster layer to your duplicate image and flood fill with your light color
15. Change the opacity to 50% of this layer and merge visible
16. Now minimize this duplicate one for later use (we'll need it for our background tile)
17. Activate your original image (the image you duplicated) and go to Selections/ Select all
18. Add a border of 10 pixels in your dark color
19. Selections/ Invert
20. Effects/ Plugins/ Alien Skin EC 5 Impact/ Brushed metal, use your dark color as metal color
    
    
    
    
21. Effects/ 3D effects/ Inner bevel
    
    
    
    
22. Select none
23. Duplicate your layer and make sure the duplicate one is your active layer
24. Image/ Resize
    
    
    
    
25. Effects/ 3D effects/ Drop shadow
    
    
    
    
26. Copy your tube and paste it as a new layer onto your working image
27. Place it to the left inner border or whereever you want it placed, resize if necessary
28. Effects/ 3D effects/ Drop shadow (if you are using a misted tube change color to your dark one, instead of black)
    
    
    
    
29. Activate your text tool, close off your foreground color and type your text
    
    
    
    
30. Place it to a place you like it and apply a drop shadow twice using your dark color
    
    and
    
    
31. Add your watermark and merge visible
32. Resize if you want to and save as jpg, but don't close it!

Creating the background Tile

33. Activate your selection tool, custom selection with these settings (you are still working on your frame)
    
    
    
    
34. Edit/ copy and paste as a new image, you may now close your frame.
35. Layers/ Duplicate
36. Change your canvas size ,Width is 120 and Height 520 pixels, placement left middle and mirror your duplicate layer
    
    
    
    
37. Merge visible and resize to 75 %, all layers checked
38. Effects/ Image effects/ Seamless tile
    
    
    
    
39. Change your canvas size again with the same settings, just change the width to 1200 and the height to 390
40. Apply a drop shadow, check the separate layer option
    
    
    
    
41. Effects/ Image effects/ Seamless tile
    
    
    
    
42. add a new raster layer and send to the bottom
43. Change your foreground color to pattern and look for the background image we minimized at the beginning.
44. Flood fill with the pattern and apply the same seamless tile settings as in step 41
45. Merge all visible and save as jpg
    
    
46. You can now assemble everything in Letter Creator, don't forget to change your left margins, or use it in a script for Outlook

And you are done!!!

I hope you enjoyed this tutorial

Here's another example of this Tutorial
showing a screen shot how it looks when assemled in Letter Creator
Have a look :)