Effects - Adjust - Variations
Check Midtones - Show Clipping
Click on Original Image then click Darker Once
Effects - Plugins - Filters Unlimited 2 - Lens Flare
Lens Flare 10 - Intentsity 37 - Flip Horizontal Checked
You wont be able to see this effect but it adds some light reflections after the next step

Effects - Plugins - Flaming Pear - Flood
Effects - Plugins - Adjust - Variations
Click on Original Image, Click once on More Cyan, Click once on Darker
Before adding tubes, save in PSP format so that if you want to use this as a template at some point in time, you will have it with all layers intact
Adding tubes - see completed sample at the top for suggested placement
Activate the DR2Mai tube - c&p as new Layer
Effects - Plugins - Xero - Duochrome
Activate the Monique tube - c&p as new Layer
Activate the md52989 bird tube - c&p as New Layer
Image resize 25 or 35% bicubic - all layers unchecked
Effects - Plugins - Xero - Duochrome using previous settings
Activate the Bottom Layer
Selections - Select All
Selections Modify - Contract 20
Effects - 3D Effects - Inner Bevel
Selections Modify - Expand 5
Repeat Inner Bevel changing Only the Width to 5
Selections Modify - Expand 5
Repeat Inner Bevel - Width 5
Selections Modify - Expand 5
Repeat Inner Bevel - Width 5
Selections Modify - Expand 5
Repeat Inner Bevel - Width 5
If you would like to add more light reflections as per the completed sample
Activate the bottom layer
Effects - Plugins - Graphics Plus - Cross Shadow
Add your watermark and/or text then save in jpg format