Take the paper you want to use as the 'frame' (the top part) and decide the width you would like the frame to be. Be sure to leave a little extra width if you want to water distress the edges. Cut a square out of the middle of the page. To see how I distressed the inner edges of the frame please refer to my Torn Distressed Frame Tutorial.
Take the bottom sheet and I would suggest trimming all of the edges about a half-inch or so to make it easier to position the frame later. Apply foam layering strips and squares as shown above. I wanted a greater depth to my frame so I actually applied 3 layers to all of the strips and squares you see here. Be sure to apply the layering tape as close to the outermost edge as possible to avoid possible problems when embellishing the inside of the frame.
Position the frame over the foam layering tape and check to see if you need additional layering tape in any particular spot. I added a few more squares in the bottom left corner beneath the flowers. And then you're done!
To see the entire layout where I used this technique, click on the link below: