Image © Luxottica

Open a Transparent canvas 500x500
Copy and Paste your tube as a New Layer.
Effects, Toadies, Ommadawn using these settings

Effect, Sharpen, Sharpen More
Repeat

Go to your Layer Palette

Duplicate, then hide this layer
Make your original picture the active frame

Effects, Geometric Effects, Twirl using these settings

Hide this layer and make your copy the active frame

Effects, Geometric Effects, Twirl using these settings

Image, Mirror.
Unhide all layers and position your twirls where you are happiest.

Duplicate this image

and crop a square of pattern to use for your text infill.
Copy and Paste your tube as a New Layer
Add your Drop Shadow

Add a New Raster Layer for your text

Now add your text. For the Stroke I used #68733D
and the Fill using the pattern we cropped earlier.

Inner Bevel

Add your Drop Shadow, the same settings as before.
add your watermark if you have one, Merge all Flatten.
All done!

©SassySarah