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You will need KPT5 for this tutorial and the 
Cool Kitchen Preset.. I have included the 
JPG images COOL KITCHEN 
 Place both in the 
KPT5/Goodies/Environment Maps 

2. Using your Selection Tool , choose circle
 from the Tool Options Box..
3. Make a circle and using the flood fill tool 
fill the lens with white.. I made my circle
 the size below..You can make the lens 
as large or small as you like.. The shape can
 also be changed,,I used a circle just to illustrate
 this tutorial !

4. Now go the Edit, Copy and then Paste
 as New Selection to make the other circle..
 Line up the new selection evenly next to 
the original lens leaving some space in between...

5. Now hold down your shift key and using 
your Magic Wand,  select the circle on the 
left clicking in the center of it.. Now both circles
 should have marching ants around them.
 6. Go to KPT5 and  select Shapeshifter.
Go to the Environment Box
 
Click on the arrow pointing down and 
choose Import Environment Map...If u have
 not used KPT5 before, then you will need
 to locate your KPT5 Folder and  find
the Cool Kitchen preset...Mine is in 
a folder called Goodies and then the sub 
folder EnvMaps.. Click on either of the 
Cool Kitchen presets and it will return
 you to the previous screen..Now you 
should see your box with this in it 
***Left click under the word Plastic...
This will bring up a color chart,,
You can choose the color you wish now ..
I chose a gray color..***

7. Click on the Main Shape Box

By dragging the slider bar on the Bevel Scale 
and Bevel Height, you change the appearance
 of the circles...

The settings I chose are above.. Once you get the circles to look the way you like, click on the check mark in the lower right hand corner and it will bring you back to PSP.. Your circles should now look like this...

8. Now go to Layers, then Properties... 
We are just changing the Opacity here from 
100 to 60...Click OK and you will see that 
your circles become transparent..
 

10. Using the Preset Shapes Tool, choose Circle and use these settings..

Shape Type - Circle 
Line Width - 8 
Style - Stroked 
Antialias - Checked
 
Starting at the center of your circle, 
create another circle around it so that it
 fits around it to make a rim for the lens as
 illustrated here.. 

Now go to Edit, Copy and then paste as New 
Selection over the rim of the other lens... 
Now it will look like this.... Go to Selections, 
Select None.. Go to Layers and Merge Visible 

Draw a straight line in the center of the 2 circles
with the Bezier Line Tool and then move the cursor
just a little itty bit to the left of the center and
drag it upwards pulling from the center to arch
it and then drag it again pulling from the center
again but this time going a little itty bit
to the right
and you will then see that you have curved it...

It will now look like this  
Using the Magic Wand, select it and bring
 it to Bladepro again *or whatever you may
 have used on it* to apply your filter...
 We're getting there  :-)
12. Create a new Raster Layer...
We are now going to make the Wires so
 the glasses can hang over your ears,,,LOL
Choose the Draw Tool 
Type - Single Line
Style - Line Tool
Width - 8
Antialias - Checked
Draw a line at about a 75 degree angle like below... 
Now we need to make the little curved thingy 
at the end to hang over the ears,
so using the Draw Tool again with the 
same settings as before draw a short 
line from the left bottom edge of the 
original line at a slight angle... 
You can also use the Bezier Tool and just
curve the end...

Select this wire with your Magic Wand 
 and again bring it to Bladepro
 or whatever you used for a filter..
Go to Edit, Copy and Paste it as a New 
Selection and then go to Image and 
then Mirror....Now make sure your Mover 
Tool is Selected  and move this new wire 
over the other one to criss-cross it...
At this point, you can hide your wire layers and merge
the other layers visible...Then hide the merged 
layer and merge the 2 wires vivisble...
Then on the layer palette, just drag the wires
under the eyeglasses layer..

 Voila ! 
You have a pair of eyeglasses ! :-) 
Save it as a JPG or a Tube ! 
I hope you enjoyed this tutorial as 
much as I did creating it ! 
Below are eyeglasses saved as a 
Tube in PSP format.  I made these without
rims...
 It shows the transparency more when
 saved as a tube and applied to a colored background..
It is also a smart thing to save your creations
as Tubes so you can use them again in the future !