Create an engraved line effect in The Gimp

<body> <center>Sorry you do not have frames enabled. Here is the link of the tutorial:<br> <a href="http://help-developer.com/index.php/2008/05/30/create-an-engraved-line-effect-in-the-gimp/">http://help-developer.com/index.php/2008/05/30/create-an-engraved-line-effect-in-the-gimp/</a></center> </body>