Tube:  Victoria by Alexander McMillan his tubes can be found at  
Scraps And The City
Kit:  Brrrrr by Devilish Dezines you can purchase her new kit at 
Scraps And The City
Template:   Template 132mpm by Millie at Millie's PSP Madness
Mask:  Vix Mask  382  you can find all her masks HERE

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

Select your Template -  Shift D to Duplicate - Close original
Delete TOU   Delete:  Temp  04, Temp  06  and   Temp  05
Image -  Canvas Size - Change  to:  Width  730  Height  750

Temp 01 - Selections - Select all - Float - Defloat
New Raster Layer - Flood Fill with a Gradient 
Choose one you have or create your own
I used colors  Foreground  #fff8ed   Background  #f7c7b9
Settings:   Style - Linear   Angle - 200  Repeats -  4   Invert - Checked
Effects -   Texture Effects - Blinds  Settings:   Width  2   Opacity  35   Color  #dd000b
Check - Light from left/top
Selections - Select None
Temp 02 - Selections - Select all - Float - Defloat
C/P  P 06  - Paste As New Layer - Resize 60% - Selections - Invert - Delete
Selections - Select None
Temp 03 - Selections - Select all - Float - Defloat
C/P  P 07 - Paste As New Layer - Resize 50%  Mirror - Selections - Invert - Delete
Selections - Select None
Temp 07 - Selections - Select all - Float - Defloat
C/P  P 09 - Paste As New Layer - Selections - Invert - Delete
Selections - Select None
Temp 08 - Selections - Select all - Float - Defloat
C/P  P 10 - Paste As New Layer - Selections - Invert - Delete
C/P  Large Tube - Position and Resize if Preferred - Delete 
Change Blend Mode to Overlay
Selections - Select  None
Temp  09 - Selections - Select all - Float - Defloat
New Raster Layer -  Flood fill with same Gradient used before
Effects - 3D - Inner Bevel  - Settings :  Bevel 1  Width 1  Smoothness 10  
Depth  5  Ambience  0  Shininess 81
Angle  315  Intensity  25  Elevation  40   White  

Elements - Please reference my example for placement
C/P  El  40  Resize  50%   Place over P 07 - Move Left - Duplicate 
Resize  90% - Move Right
Use your Eraser to erase any excess on frame
C/P  El  59
C/P  El  64  Resize  30%   Duplicate
C/P  El  82  Resize  35%

Now add a Drop Shadow to your Elements  
I used these Settings:   Effects - 3D - Drop Shadow  - 2 - 40- 4- Black

Layers - Merge - Merge Visible
Image - Resize - Resize 90% - All Layers Unchecked

C/P your Tube - Resize as needed  I resized 55%
C/P  El  55  Resize  40%
C/P  El  12   Resize  25%
C/P  El  31  Resize  25%
C/P  El  21  Resize  30% x 2  Adjust - Sharpen - Sharpen More - Dup x 3
Add Drop Shadow same as above  -  Merge Visible

New Raster Layer,  Bring to Bottom
Selections - Select All  
Select paper of choice for your mask,  I used paper 81
I used Mask Vix Mask 382
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!