First open up the image that you want to work with.

Now go to your Image/Plugins/FM Tile Tools

Now complete the following steps

Make sure the VERTICAL is checked, and click APPLY

Now repeat this step,only note this time you do NOT have Vertical checked ! Click APPLY

If you only wanted to make a seamless tile you can stop at this point. Your tile is completed

The rest of this tutorial will show you how to make the image into a MUTED Background tile.

Go to the top of your screen and click "Select All"

Make sure that both of your background/foreground colors are set to WHITE

Click on your LAYERS button to open up your layers palette

Now click on the button in the upper left corner of the layers palette and make a new Raster Layer

Make sure your settings are as illustrated below !!! Once that is done, click OK

Now click on the layers palette so that Layer 1 is the layer you are working on and then right click your mouse, and

and MERGE ALL VISIBLE

Now you will notice that your layer is called 'Merged'

Right click on that, go to Properties

That will bring up the following screen. The settings are again, the same as earlier. Make sure your settings are the same as illustrated in the following example. Then click OK

Go to layers merge all and save your image. This is now what your image looks like, made into a seamless tile as well as muted.