
For this tutorial, you will need a picture and the Unlimited 2 Filter.
1 – Open your picture and duplicate it. Close the original.
2 – Image – Add borders : 2 pixels, dark color from the picture.
3 – Image – Add borders : 20 pixels, white.
Select this border with the magic wand
Flood fill with a linear gradient, 45°, 6 repeats, made of two colors from the picture.
Keep selected.
4 – Effects – Texture Effects – Blinds :

Repeat with Horizontal unchecked.
Effects – 3D – Inner bevel :

Deselect.
5 – Image – Add borders: 2 pixels, dark color from the picture.
6 – Image – Add borders: 30 pixels, white.
Select this border with the magic wand and flood fill with the same gradient but with inverted colors.
Effects – Filtre Unlimited 2 – Distorsion filters – Warp Jump; intensity: 58.
Repeat the same effect. Apply the same inner bevel as in step 4.
7 – Image – Add borders: 2 pixels, dark color from the picture.
8 – Image – Add borders: 20 pixels, white.
Select this borders with the magic wand and flood fill with the same gradient as in step 3.
Apply the same inner bevel as in step 4.
9 – Activate the Selection Tool – Square. Trace a selection at the edge of the 3 frames :

Edit – Copy. Edit – Paste as a new layer.
Deselect.
10 – Image – Mirror. Image – Flip. Move to the upper left angle, inside the outside frame.
11 – Layers – Duplicate. Image – Mirror.
12 – Layers – Duplicate. Image – Flip.
13 - Layers – Duplicate. Image – Mirror.
14 – Layers – Merge all.
15 – Sign. File – Export - JPEG Optimizer.
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