For this tutorial, you will need a picture you want to frame and the Simple filter.

1 – Open the picture you want to frame.

Resize it to 400 pixels high.

Duplicate it.

2 – Select a linear gradient 45° angle, 5 repeats of 2 colors from your picture and put it as foreground.

3 – Image – Add borders : 100 white.

4 – Select this border with the magic wand.
Flood fill with your gradient.

Adjust – Blur – Gaussian blur : 25.
Deselect.

5 – Select – Select all.

Selection – Modify – Contract : 10 pixels.
Effects – 3D effects – Cutout :



Do not deselect.

6 – Select – Modify – Contract : 20 pixels.
Effects – 3D effect – Cutout just like in step 5.
Do not deselect.

7 – Repeat step 6 twice more.

8 – Open a new image 160 x 160 non transparent.
Flood fill with the light color.
Effects – 3D effects – Cutout like in step 5.

Edit – Copy.

9 – Edit – Paste as a new layer.

Move this square at the edge of the first inside angle.

It will cover part of the picture for now but it does not matter.

10 – Effects – Simple Filter – Top left mirror.
This step will place squares symetrically at the four corners. It makes your life easier than to duplicate, mirror and flip….

11 – Right click on the square layer, duplicate.

Effects – 3D effects – Cutout like in step 5.

12 – Activate the original image. Edit – Copy.

Edit – Paste as a new layer on the frame.

13 – Layers – Merge all.

14 – Selection – Select all.

Selection – Modify – Contract : 70 pixels.
Selection – Invert.
Effects – Distorsion effects – Punch : 50%.
Deselect.

Sign and merge all.

14 – Image – Add borders : 2 pixels of any color of your choice.

15 – File – Export – JPEG optimizer.