Tube by Arthur Crowe called Mr. Santa
You can purchase his tubes HERE
Kit  Brrrrr by Devilish Dezines.  Her kits can be purchased at SATC
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

This one is Quick and Easy

Elements - Please reference my example for placement

C/P  El 47 - Resize 80%
C/P  El 44 - Resize 50% - Image - Free Rotate Left 20% - Dup - Mirror
C/P  El 87 - Resize 25%
C/P  El 63 - Resize 70% - Mirror
C/P  El 82 - Resize 20%
C/P  El 15 - Resize 90% - Dup - Flip -  Leave one on top, send one to bottom
C/P  El 42 - Resize 70%

Add your tube - Resize if needed
Plug-in - Xero - Porcelain 
Settings:  Softness 50 - Strength 50 - Red 0 - Green 0 - Blue 26
Exposure 3 - Contrast 0 - Saturation 3

Effects - 3D - Drop Shadow  Settings:  2/2/40/4  Black 

Add your Word Art  "Baby It's Cold Outside"
I used font Santa's Sleigh Full - Settings: Size 55 pixels - Stroke 1  color #b11015
Effects - 3D- Inner Bevel  Settings: Bevel 2 - Width 2 - Smoothness 3 - Depth 2 - Amb. 0 - Shine. 12
Angle 315 - Intensity 48 - Elevation 29   Color White
Effects - 3D - Drop Shadow  Settings:  1/1/70/40 Black

Select paper of choice for your mask
I used paper  02
Edit - Copy paper
New Raster Layer
Move to Bottom
Selections - Select All   Edit - Paste into selection
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  
Crop - Resize - Sharpen if preferred

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!