For this tutorial you are going to need:

20/20
VM Distortion - Sausage

I have used this picture for this tutorial:

Open this picture in PSP and go to effects, plug-in filters,
vm distortion, sausage and use these settings:

After applying the filters, your picture should look something like this:

Save this picture and open it in 20/20. In 20/20 go to image, tile
effect and you'll have a perfect seamless tile :-)

Save this picture and open it in PSP. I am not completely happy
with the endresult so we are going to add the finishing touch :-)

Go to effects,edge, enhance......

You should have a sort of silvery shine...this effect completes
the background !! ;-)