Bring up Xtreme-Mask-Parade-06.jpg and Paste Into Selection

Deselect

You can close all images now

Select bottom (White) layer

Close this layer and Merge all Visible Layers

On the Mask Layer add Drop Shadow with these settings:

Repeat Drop Shadow reversing Vertical and Horizontal

With this layer still selected - Image - Resize by 85% all layers UNCHECKED

Bottom Layer

Open MarieL_2006_09Septembre_smoke10t.pspimage

Paste them as new layers in your canvas

Effects - Image Effects - Seamless Tiling with these settings:

Open MarieL_2006_09Septembre_smoke17t.pspimage and Paste as New Layer

Repeat Seamless Tiling

Adjust - Blur - Radial Blur with these settings:

Highlight top Layer - Mask Image Layer

Change the Blend Mode of Masks Layer to Luminance (L)

Effects - Image Effects - Offset with these settings:

Ok, we are gonna add some text now

With your background colour set to white and your foreground set to null, type the word Mask using these settings:

Position this text above your Mask image like so:

Convert to Rastor layer and add Drop Shadow with these settings:

Repeat Drop Shadow reversing Vertical and Horizontal

Text again, this time we are going DOWN the side of the Mask image, so take care to read the settings:

Repeat Drop Shadow Effects

Change Blend Mode on these text Layers to Multiply