OK are you ready? I am gonna make this as short and sweet as I can.Took me about 2 hours.
Mirror image, create frame from ready made frames in psp,on a new layer, used pick tool set at free form, move corners to make frame appear to be tilted. add drop shadow. erase areas where fish should be showing thru. add tiger eyes and erase areas not to show. Using lasso tool trace around both eyes. Change to target-paint eyes green. Enlarge canvas so there is a white border. use pick tool again and manipulate corners as before. add drop shadow. use lasso tool again to trace inside white border (on a new layer) Flaming Pear flood tool and erase areas at different opacity levels to suit. On orginal background layer paste new image for new background. merge all layers. duplicate. set blend mode to muliply