What you need for this tutorial:
PSP (this was written for version 7, but I'm sure any version will work)
Graphics Plus Kaleidoscope
dsb flux Center Mirror (if you go to a search engine and type dsb flux, it will give you the site to get it)
Tube of your choice
STEP ONE
Open a new transparent image 500 x 300. Choose the tube you want to use and place it in the center of the image.
STEP TWO
Effects > Plugin Filters > Graphics Plus > Kaleidoscope. You can accept the default settings or you may play around with the settings. I chose to accept the default settings. Image > Resize > Percentage of Original 80. Make sure that Resize all layers is unchecked. Effects > Sharpen > Sharpen (always sharpen your image when you resize it).
STEP THREE
Effects > Plugin Filters > dsb flux > Center Mirror with these settings:
Mirrors 67
Rotation 54
Add a new raster layer.
STEP FOUR
Take your tube again and place it to the left or right of the center of the design you just made. Add a drop shadow if you wish. Layers > Merge > Merge Visible.
STEP FIVE
Crop it. Then dress it up and resize if desired. Remember to sharpen it if you do resize it. Layers > Merge > Merge All (flatten).
That's it! You can come up with some really nifty tags depending on the tube you use. Here's mine :) I did one with a white background and one with a black so you can see what they look like.

Hope you enjoyed this tut and I hope you found it easy.