Open a new canvas

Find your selection tool and choose ellipse

draw your ellipse, nicely rounded from top and flood fill with grey

on your selection tools choose rectangle. Draw a rectangle from the middle down of your ellipse and hit the delete button on your keyboard and Selections - Select None

Add a new raster layer

draw a rectangle with your selection tool. As wide as the "half" ellipse above and a bit longer downwards and flood fill with the same grey . Select None

move the two parts together and Layers - Merge Visible

Go to Effects - Texture Effects - Texture and choose asphalt

default settings - Depth 1

No go to Selections - Select All - Selections - Float - Selections - Defloat

go to your color palette and choose a very light grey color - almost white and on the right check the Texture box and choose Asphalt - Angle 45 - Scale one hundred and  OK . Flood fill your selected Grave stone

Add any text, tubes and artist info on new layers

save as jpg or if you want it with transparent background , copy to Animation Shop and save as a gif file