I'm going to try to make this easy to follow! its my first so.. i'll do my best. XD
First, set your sig size to 500x200.
Now lets get to the background.
You can make your own, or you can follow the way in my tut.
Step 1. click the gradient button. select the gradient ou would like to use. i'm picking 'Pastel Rainbow'. Set the shape to Radial, and the Repeat to Triangular Wave.
Step 2. now, click your sig and mess around with the settings untill you get something you like.
EXAMPLE:
This is what i got:
Step 3. Now find a picture that you like and select the lasso tool. Set the radius to 10.0 and check 'Feather Edges", then cut out what you want.
Step 4. Paste the pic onto the sig and place it where you want. so far, i got this:
Step 5. go to File>Save As. name, save it as a png. then open it up in a new window. (keep both windows up)
Step 6. on one of them, go to Filters>Map>Illusion. a window like this should come up:
set the Division all the way to -32 and check Mode 1. Click OK.
Step 7. Open up the sig you didn't do ANYTHNG on, go to the lasso tool, set the radius to 48.2, and cut out the pic on the sig. open up the other sig (the one you did the illusion on), and paste the plain picture over the "illusioned" Pic. it should look like this:
NOTE: You can exit out the regular sig (The one that you didn't do the illusion effect on). we don't need it anymore.
Step 8. (If you want, you can go to dafont.com and donload some nice text) Click the text botton, select your text, and select your color. Type whatever you want on your sig. Go to Filters>Map>Bump Map. click ok. Your sig should look like this now:
and your done!
Feel free to post your results!
if you have questions, or your confused, anything, just ask!