1 For this tutorial you will need :
a tube you can download here,
a rose tube,
the filter AlfBorderFx, you can download here,
a gold pattern:

2 Open a new image, 390 x 540 and flood fill with black.
Paste your tube as a new layer.
Layers Merge all.
3 Image Add borders : 2 pixels, contrasting color.
Select that border with the magic wand and flood fill with the gold pattern.
4 Image Add borders : 2 pixels, black.
5 Image Add borders : 10 pixels, red color.
Effects 3D Effects Inner bevel :
2nd bevel/13/32/3/17/0/white/315/32/40.
6 Image Add borders : 2 pixels, black.
7 Image Add borders : 2 pixels of contrasting color.
Select that border with the magic wand and flood fill with gold.
8 Image Add borders 32 pixels, black.
Selection Select all.
Selection Modify Contract : 30 pixels.
Selection Invert.
Filtre, Alf'Border Fx, Border Checkers : 6/255/255/255/0/0/22/22.
Effects 3D effects Inner bevel :
2nd bevel/13/32/3/17/0/white/315/32/40.
9 Selection Select all.
Selection Modify Contract : 2 pixels.
Selection Invert.
Flood fill with black.
10 Resize the rose tube to approximately 30 pixels, copy and paste as a new layer on the black and white checkerboard.
For perfect symmetry use Image Mirror and Image Flip.
11 Layers New raster layer.
To create the corner :
On the left corner, draw a thin rectangular selection, flood fill it with gold.
Layer Duplicate. Image Free rotate 90° left. Uncheck « all layers ».
Position at an angle.
Paste the rose at the corner.
Layers Merge down, twice to obtain a single layer.
Layers Duplicate. Image Mirror.
Layers Duplicate. Image Flip.
Layers Duplicate. Image Mirror.
12 Layers Merge all.
Sign and File Export JPEG optimizer.