1 - Open the image you wish to use and set it aside for now
2 - Open a new image - 500 x 500 transparent - [we will resize later]
3 - Foreground set to black
4 - Background set to null
5 - Presets Shapes Tool > set to rectangle > 3 px
6 - Draw a rectangle in the center of your canvas approx. 250 x 250
7 - Duplicate this layer twice
NOTE: Since these are all on a separate layer, you can make them a color
from your image and add an inner bevel if you wish. I left mine plain. :)

8 - Move the rectangles around to a position that you like
9 - you can use: Image > Rotate > Free Rotate .. to any angle you prefer

10 - Close off the 2 top layers on your Layer Palette
11 - Select a part of your image that you want for the main center image
12 - Edit > Copy
13 - Go to Layer 1 - Select with your magic wand the center of the square
14 - Selections > Modify > Expand 1
15 - Right click on the top of this image and Paste Into Selection
16 - Keep selected
17 - Effects > 3D Effects > Buttonize
Settings: H & W 14, opacity 75, with transparent checked
18 - Selections > Select none

19 - Close off Layer 1 and open Layer 2
20 - Choose a different part of your image and follow the steps for inserting
it into the rectangle as we did for layer 1.
NOTE: This layer you will want to use a texture plug-in or anything you wish to
make your main image stand out.
21 - Close layer 2 and open Layer 3 and continue with this same procedure.

22 - At this point, if your main image is on the bottom:
Go to: Highlight Layer 1
23 - Layers > Arrange > Bring to the Top

NOTE: At this point, we are basically finished with the main tag and before you
Merge all Layers .. make sure they are all where you want them. If not,
then move them around now.

24: Layers > Merge > Merge Visible
25 - Effects > 3D Effects > Drop Shadow
Settings: V & H 4, opacity 50, blur 5.00, color - black

26 - Adding the corners: I have added small corners to my image to give it a bit
of character in the plain areas. I re-sized the corner tube to about 30 .. very small :)
If they don't quite fit as a corner should, I used the Deformation Tool and pushed
them around until they were in the right area. This is very easy to do and quite effective :)

27 - Adding your name or whatever else you wish:
Choose the color, size and font you wish. I created mine as a vector layer as it is
easily moved around and put into place where you think it looks best. There are really no set
rules on this :) I usually add a drop shadow on my text with the following:
28 - Effects > 3D Effects > Drop Shadow
Settings: V 2, H 0, opacity 44 and blur 2, color - black

29 - Layers > Merge all Flatten >
30 - Resize, add your watermark and save as a .jpg