Tube:  Caron Vinson 60-1  Her tubes can be found at Creative Design Outlet
Kit:    Sea Woman by Hellasweet  Her kits can be found at Pics For Design
Mask:   WSL152 by Weescotslass Creations

This tutorial assumes you have a working knowledge of PSP.  I used PSPX2
Please be creative and choose whatever you want to make it your own.
Any resemblance to this tutorial is purely coincidental and unintentional

Note:  Abbreviations used in all my tutorials
Elements = El  Copy/Paste = C/P  Duplicate = Dup  Paper = P  Template = Temp

Elements - Please reference my example for placement

This is Nice and Easy

New Raster Layer  700 x 700
C/P  El  43   Duplicate      
C/P  El  02  Flip      
C/P  El  42            
C/P  El  05   Resize  60%          
C/P  El  39   Resize  50%   Mirror  
C/P  El  40   Resize  20%
C/P  El  07  Resize  30%    
C/P  El  06  Resize  20%  Duplicate - Resize 90%  -  Mirror  
C/P  El  35  Resize  20%  
C/P  El  22  Resize  15%    
C/P  El  12  Resize  15%        
C/P  El  08  Resize  25%  Duplicate x 2  - Mirror 1 of them

Now add a Drop Shadow to your Elements  
I used these Settings:   Effects - 3D - Drop Shadow   2/1/40/2  
I DID NOT add a shadow to the Sand and the Netting

Layers - Merge - Merge Visible
Image -  Resize  95%  All Layers Unchecked

Select paper of choice for your mask, I used paper  09
New Raster Layer - Bring to bottom
Selections - Select All   Edit - Paste into selection
I used Mask  WSL 152
Layers - Load Mask - Load from Disk - select your mask - OK
or Open a mask and Minimize it to your work space
Layers - New Mask Layer - From Image then find your mask - OK
Layers - Merge - Merge Group
Selections - Select None
I Resized this masked 120%

Layers - Merge - Merge Visible - Sharpen if preferred
Crop - Resize if needed

Now add your Artist Copyright and your License info. and Name

Done!  Thank you for doing my tutorial
I would love to see your results!