Open a new image.....400x400 transparent

Click on your tube tool choose kkfrog_rgt  Resize the tube to 115.

Lay down your tube at (you will see this number on the bottom left of your screen). 

Go to Effects>Plugins>VM Distortion (if you're using Filters Unlimited go to I.C.N.E.T) and choose Tumbler.  Use the defaults and click ok or apply.

Go to Selections>Select All>Selections>Float

Selections>Modify>Contract 2>OK

Selections>Modify>Feather 1>OK

Do NOT deselect!!

Effects>3D Effects>Drop Shadow and use these settings and deselect.

Deselect:  click on magic wand and right click your graphic.

Add a layer (layers>raster layer)

Click your tube icon  and set your tube size to 100.  Lay down your tube at (200,200) as we did the before.

Effects>Plugins>VM Distortion>Zoom Blur and click ok.  Use the default setting.

Effects>Plugins>Simple>4 way average.

Effects>Plugins>FMTile Tools>Blend Emboss>Apply

Add a layer

Click your tube icon and set your tube size to 85.  Center again at (200, 200).  Add a drop shadow using the same settings as we did before. 

Effects>Plugins>FMTileTools>Blend Emboss.

Merge layers>all visible

Effects>Sharpen>Unsharp Mask with these settings.

Save as a jpg and your finished!  Hope you enjoyed this tutorial.