anyone know where i can find this tut? i know is made with dreamsuite gel plugin.

Wow! I'd like to see that one as well :-)

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You don't need a plug-in to create that effect. If you play around with the Style Effects, you can achieve that look. See the pink light underneath the bottom heart? That's Drop Shadow, but not set at Multiply; it's set at either Screen or Soft Light, and with the color pink, not black. Not quite sure how to make the shadow darker on the edges, but I'll bet if you created a new layer with the drop shadow effect and added some style effects to the resulting new layer, you can get that darker edge. As for the hearts themselves, the darker edges can be done with Inner Glow ... set at Multiply instead of Screen, with some shade of pink. The highlight sheen at the top of the hearts is Bevel and Emboss, with the Curves and all the other options messed around with. Um ... I'm doing this all at the top of my head, so I can't give you exact settings, but if you just play around with the Style Effects, you should be able to recreate that image. One of the Wow! Photoshop books even has a collection of Photoshop Styles you can load, and some of them do exactly what that Dreamsuite gel plug-in has done. Wish I had that collection of styles myself.

blin

Attached Link: http://share.studio.adobe.com/axBrowseSubmit.asp?t=12

You might find a style at the Adobe Exchange that you could use for the hearts..

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Search for 'Photoshop styles gel effects FX' and you will find a lot of tutorials. The nice thing is, once you get the hang of it, you will discover how to manipulate effects yourself.