I used the artwork of Rion Vernon for the examples in this tutorial. Please visit his website here. For more information on how to buy a licence to use his wonderful artwork please visit CILM.
Install the brushes and the mask I supplied.
Open New Image 600 x 600 and floodfill with white.
Change your forground to light grey and set your texture pattern to Brick 01 with these settings;
(The light grey is only a suggestion for the colour, use anything that compliments your tube)
Add a new raster layer and floodfill with the texture.
Layers > Load / Save Mask > Load Mask from Disk.
Locate my mask sweetmask26 in the dropdown box and apply to the texture layer with these settings;
Merge the group. Go to Image > Resize and resize by 85% with bicubic resample, all layers unchecked.
Open your Tube. Copy it and paste onto your canvas as a new layer.
Make sure it is at the top of the layers palette and duplicate once.
On the Original tube layer go to Adjust > Blur > Gaussian Blur and apply with a radius of 15.
Duplicate the blur layer twice so you have three and rename them Blur 1, Blur 2, and Blur 3. Close off the blur 2 and 3 layers.
Make your blur 1 layer the active layer and go to Effects > Plug-ins > DSB Flux > Bright Noise.
Apply the bright noise filter to blur 1 with these settings;
Now close off Blur 1 and make Blur 2 visible and active.
Apply the bright noise filter with the same settings, clicking on mix once.
Close off Blur 2 and make Blur 3 visible. Apply Bright Noise once more with the same settings this time clicking on mix twice.
Close off Blur 3 and make Blur 1 visible again.
Make your tube layer the active layer.
Apply the following Drop Shadow;
Make the merged mask layer the active one and add a new layer.
Select your paintbrush.
Locate the brush you want to use in the dropdown box and apply once to the new layer - See example tag for placement - I used black for my colour. Lower the opacity of the brush layer to around 70.