Tutorial written on 23nd July 2013

This tutorial assumes you have working knowledge of 
Adobe Photoshop CS2 and adobe image ready

♥ Tube of Choice I used PTU Sweet Summer Fun by Derzi at SATC

♥ Scrap Kit of Choice I Used PTU Sweet Summer Fun By Hania's Design at SATC

♥ You Need SATC License number to use this Art 

♥ Animated water pattern Here
♥ Mask of choice

Open new image (ctrl+n) 700x600 px with white bg color
Open Element 76 (resize 60x60%) add white Bg layer size according to frame layer
Now use water pattern on your white Bg as shown in image

Now make new layer and Select the half of your water Bg with rectangular marquee tool
as shown in image given above
Select Pain Bucket Too and fill it with white color and add gradient overlay
Colors #63aebf and #cff7fe

Now Open Tube layer (resize 60x60) and paste it On right side of frame
Open Element 2 (resize 70x70%), 10 (resize 70x70%), 11 (resize 70x70%),
14 (resize 40x40%) paste them on left side of frame as shown in my tag
Open Element 6 (resize 60x60%), 7 (resize 80x80%), 24 (resize 30x30%)
and paste them on right side of frame as shown in my tag
Open Element 4 (resize 87x60%), 23, 42 paste them at senter behind frame layer
and element 55 paste at center of image
add drop shadow to all your elemets and tube layer
For Animation
Now move your image to image ready shift+ctrl+M
Make 3 Frames in animation, 
set frame delay time 0.2 sec
apply water animation pattern on each frame
I also used same water animation pattern on Mask
click play to check animation