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.