Tube:   Simona by Zlata at Pics For Design
Kit:   Whimsy by  Abstract Creations at CDO
Plug-in:  Xero Porcelain  (optional)

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

File - New Image  700 x 700
C/P  El  51   Select Magic Wand inside tree -  Selections - Modify - Expand 4
New Raster Layer  - Select or make a Gradient
I selected two colors from my tree  Foreground  #cdd3b3   Background  #b3bf85
Gradient settings:  Fading Background/Foreground  
Style - Linear  Angle - 0  Repeats - 5
Flood fill with Gradient
Selections - Select None
Effects - Texture  Add a texture of choice  
I used Blue Spruce which came with my PSP 
Preset settings
Merge Visible 
Adjust - Sharpen - Sharpen More

Elements - Please reference my example for placement
C/P  El  45   Resize 70% - Dup - Resize 80 %
C/P  El  04  Resize 20% - Dup x 2
C/P  El  42  Resize 15% - Dup x 2
C/P  El  31  Resize  25% - Dup x2
C/P  El  41  Resize  25% - Dup x 5  Place around put some under the other elements
C/P  El  46  Resize  70%
C/P  El  37  Resize  70%
C/P  El  36  Resize  55%
You may want to move some of the decorations around now so that they aren't behind the toys
Close Visible the Tree
Merge Visible the rest of  elements -decorations and toys
Add a Drop Shadow  - Effects - 3D - Drop Shadow  I used settings 2/2/40/2 black
Adjust - Sharpen - Sharpen More   
Open Visible Tree
C/P  El  25   Move behind tree move left - Dup - Mirror

C/P Tube - Resize/Mirror as needed.  I resized my tube 60% and Mirrored.  
Plug-in Xero-Porcelain  Preset settings except change Blue to 0

Add Drop Shadow same as before
Sharpen if needed
Layers - Merge Visible

Select paper of choice for your mask
I used paper o1
Selections - Select All   Edit - Paste into selection
Move to Botton
Layers - Load Mask - Load from Disk - select your mask 
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!