Tube:   Sweet Nothings by Barbara Jensen,  From her new pack!
You can purchase her tubes at her Store
Kit:    Winter Moon by Abstract Creations - ready for winter, this is a beautiful kit!
You can find this kit and many more of hers at Creative Design Outlet
Mask:  WSL 143 by Weescotlass Creations
Plug-ins used:  Mura Meister - Copies   and  AAA Filters - Good Vibrations

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

New Raster Layer 700 x 700
C/P   El 21  - Resize  40%
Plug-in - Mura Meister - Copies   these settings:

     
Select a Gradient or make your own.  I chose two colors from my tube  -
Foreground  #b0c7d9   Background  #7393b7
Settings:   Style - Linear  Angle - Zero   Repeats - 5   Invert - Checked
Resize  110%   Resize all layers unchecked
Select your Magic Wand - Click inside frame  Selections - Modify - Expand 7
New Raster Layer - Flood Fill with your Gradient
Adjust - Add/Remove Noise - Add Noise - Uniform - Noise 8 - Monochrome Checked
Plug-in - AAA Filter - Good Vibrations
Settings:  Frequency 13   Amplitude  6   Waves checked   Lighten checked  click OK
C/P Large Tube - Resize if needed, position in frame
Selections - Invert - Delete     Selections - Select None
Change Blend Mode to Luminance (L)   Reduce Opacity to 55%

Elements - Please reference my example for placement
C/P  El  41 - Resize 75%  -  Sharpen
C/P El  02  - Duplicate place under El 41
Select your Eraser  Settings:  Round  Size  10 -  Hardness 50  -  Opacity 100
Erase all over the top layer of El  02  exposing parts of the bottom layer
Erase any overlap on the frame bottom for both El 02 layers
C/P  El  53  -  Resize  30%
C/P  El  19 -  Resize  60%   Image  -  Free Rotate - Left 15
C/P  El  34  - Resize  50%
C/P  El  16  - Resize  50%  Duplicate
C/P Your Tube  Resize / Mirror if needed

Add a Drop Shadow to your Elements  I used settings
 Effects - 3D - Drop Shadow  2/2/40/4  Color   Color #4a4ec3  (a blue color)

Select paper of choice for your mask, I used paper  01   Resize if needed
Selections - Select All   Edit - Paste into selection
I used  Mask WSL 143
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

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!