Easy PSP8 tutorial
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to 
1.Create a new 100x100 image.
2.Paste this base by ? over it .
3.Erase everything inside the white frame except those little bits of black "blot."
4.Crop and resize your image but don`t make it much smaller than 71x75,or it`ll be to small for the "frame."
5.Paste your resized pic underneath the partly erased layer.
6.Set your sharpen tool to 28% opacity,50% hardness and sharpen your picture layer a bit.Then duplicate your sharpened layer and set the first copy to Screen and the second to Soft Light(play around with the opacity a bit til you get a look you`re happy with)
7.Paste this light texture by
killanidea over your top layer,flip and mirror it and set it to Lighten.
8.Create a new layer over your Lighten layer and apply these two splatter brushes
9.Duplicate your brush layer once and you`re done :)
to 1.Create a new 100x100 image.
2.Paste this base by ? over it .
3.Erase everything inside the white frame except those little bits of black "blot."
4.Crop and resize your image but don`t make it much smaller than 71x75,or it`ll be to small for the "frame."
5.Paste your resized pic underneath the partly erased layer.
6.Set your sharpen tool to 28% opacity,50% hardness and sharpen your picture layer a bit.Then duplicate your sharpened layer and set the first copy to Screen and the second to Soft Light(play around with the opacity a bit til you get a look you`re happy with)
7.Paste this light texture by
killanidea over your top layer,flip and mirror it and set it to Lighten.8.Create a new layer over your Lighten layer and apply these two splatter brushes
9.Duplicate your brush layer once and you`re done :)