The first thing you need to do when making any webset is to choose your main picture.
If you're using the work of an artist, please be sure to get permission and give credit!
This is the one I choose.
Afternoon Tea by Susan Rios
Make a new folder on your computer named afernoontea or whatever. This is where you will place all your images and html.
I then pick my three backgrounds that I will be using for the layers.
The first I will do is the background, which is the normal background of any website that goes in the body tag.
Alot of times I do this by picking a section of the image itself. Look at the picture, what do you want to grab from it to add some color and texture that's not too busy and not too close to the edge?
Click on your selection tool 
with the following settings.
Then choose your area.
Click on Selections, Convert to Seamless Pattern. It will open a new window with your pattern. Save as background.jpg and minimize the window.
Next you want to choose a background for the inside table, where all your text, etc will go.
Choose a color with the eye dropper 
from the image that will look nice.. remember there will be alot of this color.
I chose #7895C1 from one of the flowers. Create a new image, 100x100 transparent.
Flood fill 
this image with the color you chose.
I usually then add some sort of design or texture to it. I think a twist from Flaming Pear would be good for this on.
Go to Effects, Plug-in Filters, Flaming Pear, Twist, with the following settings, then click ok.
Save this image as tablebg.gif and minimize the window.
Next you want to choose a border. One thing popular right now is a gradient border.
Choose two complimentary colors from your image with the eye dropper, one as the background, one as the foreground. I chose, foreground #DFAA9C and background #F0E8D3. Change the background to a gradient with the following settings.
Open a new transparent image, 10 x 200.
Flood fill with your gradient.
You can then add any texture or whatever you want to this.. I'm this it as is. Save it as border.jpg and minimize it.
