Open your photo and increase the canvas size by 100 pixels, centering the image.
> Image > Canvas Size
Center the image
Now layer the image to the the image size
> Layer > Layer to Image Size

Right click on the Background image in the Layers window and choose “Alpha to Selection"
Choose the “Scale the Layer or Selection" tool

Choose the Transform Selection option

Click on the Image and make the selection so that it's width is about 82% it's height.
Then invert the selection and clear the unwanted portions of the photo
> Select > Invert
> Edit > Clear
Now invert the selection again

Create a new layer
in the layers window, choosing “Transparency"Right Click in image > Select > Grow and grow by 25 pixels.
Then fill the image with white and duplicate using the Duplicate layer button.


Now shrink the selection by 25 pixels or whatever looks like a good border size to you.
> Select > Shrink
Choose the move tool
and then the Move Affect “Transform Selection"
within the options for the Move tool.Make sure the “New Layer copy is selected in the Layers window.
Click on the image and move it up about 75 pixels or 3 times the number of pixels you shrank the selection by.
If you look at the bottom of the image window it will tell you how many pixels in each direction you are moving.
It should look like “Move: 0, -75"
Now clear the image, > Edit > Clear
Select the “New Layer" in the Layers window right click on it and choose “Alpha to Selection"
Shrink the selection by 25 pixels or whatever looks like a good border size to you.
Clear the image, > Edit > Clear.

Right click on the “New Layer Copy" and choose Merge Down.
Right click on “New Layer" and choose “Alpha to Selection".
Invert the selection, > Select > Invert
Use the Bucket Fill tool and fill the selected areas with black.
Right Click on the “New Layer" and choose “Add Layer Mask", choose White (full opacity)

With the New Layer selected copy the image, > Edit > Copy

Select the New Layer mask and then paste the image, > Edit > Paste
Anchor
the Floating Selection
Select the New Layer and then select the Fuzzy Select tool

Click out side of the white border in the image window.
Invert the selection, > Select > Invert
Now add bevel,
> Script-Fu > Decor > Add Bevel

Select the New Layer Mask in the Layers window.

Blur the selection
> Filters > Blur > Gaussian Blur.

Right click on “New Layer" and choose “Apply Layer Mask".

Create a new layer
in the layers window, choosing “Transparency"Move it
to the bottom of all the layers in the Layers windowSelect the Bucket Fill tool and fill “New Layer #1 with a Wood Pattern.

Right click on “New Layer" in the Layers window and choose “Merge Down"
Now add a shadow effect to the image.
> Script-Fu > Shadow > Drop-Shadow

Now you should have something that looks like this:

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