Kandys Picture Frame 1
1. Pick out a picture you want to frame and check the size of it.
2. Open up a New image...transparent.....and add 75 to your image (height and width)
3. Now set your foreground color on ...gradient... angle 315... repeats 0
4. Set your background color on ...gradient...angle 225... repeats 0 (same color as your foreground) 
5. Flood fill your new image with the foreground gradient
6. Select all...selections...modify...contract (all depends on the size of your picture) lets go 15 for now.
Keep selected at all times till I tell you otherwise
7. Flood fill with your background gradient
8. Selections...modify...contract 15
9. Flood fill with your foreground gradient (notice we are alternating them)
10. Selections...modify...contract 15
11. Flood fill with your background gradient
12. Selections...modify...contract 5
13. Hit the cut tool 
14. Selections...modify...expand 5 then take your selections tool and click on the small piece
of the frame thats selected. 
15. Effects...3D effects...Inner bevel with these settings 
Width
8...Depth 4...Ambience -30...shininess 0...Color white...angle
315...Intensity 50...Elevation 50 Select none
16. Selections...Select all
17. Selections...Modify...Contract 5...Selections...Invert
18. Effects...3D effects...Inner Bevel (same settings)
19. Select none
Your all done *S* Now copy your picture you want and paste it to
layer one then go to layer 2 again and do a drop shadow (what ever
looks good to you.
I hope you enjoyed my tutorial
Close Window when Finished.