Material used for this tutorial :
Gold tiles :


The corner tube, to download here.
A picture of your choice.
1 Open the picture you wish to frame.
Image Resize to a width of 450.
Adjust Sharpness Unsharp mask : 2.00/40/5.
2 Image Add borders, 1 pixel, black.
3 Image - Add borders, 2 pixels, white.
Select this border with the magic wand, Tolerance 0.
Flood fill with the first gold tile.
4 Image Add borders, 1 pixel, black.
5 Image Add borders, 4 pixels, white.
Select with the magic wand.
Flood fill with the second gold tile.
6 Image Add borders, 1 pixel, black.
7 Image Add borders, 2 pixels, white.
Select with the magic wand, Tolerance 0.
Flood fill with the first gold tile.
8 Image Add borders, 1 pixel, black.
9 Image - Add borders, 30 pixels, white.
Select with the magic wand
and flood fill with the first gold tile.
Keep selected.
10 Effects Texture Blind : 5 /100, horizontal unchecked, main color of the picture.
Effects 3D Effets Inner bevel :

11 Repeat steps 2 to 8.
12 Decorate with the gold corner tube.