Tube:  Roman Zaric's - Daisy and FTU Chuchu
Please visit his store Roman Zaric Tubes
Kit:  Abstract Creations - Royal Holiday  
Her kits can be purchased at CDO

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

Elements - Please reference my example for placement
C/P  El 01
C/P  El 05
C/P  El 25 - Resize 35% - Dup x 2 - Resize one 85%  Image - Free Rotate 15%
Resize the other box 90%
C/P  El 24 - Resize 40% - Dup - Resize 90% - Dup - Resize 80%
C/P  El 03 - Resize 15% - Dup - Mirror
C/P  El 13 - Resize 25%
C/P  El 07 - Resize 25% - Dup x 4

C/P  F 01 - Resize 25%
Select Magic Wand inside Frame - Selections - Modify - Expand 5
New Raster Layer - Flood fill with color of choice   I used ##e4b393
C/P tube - resize if needed - position over frame
Selection - Invert - Delete   Move both layers below frame
Change Blend Mode to Luminance (L)

C/P Tubes  Resize Chuchu 27% x 2
Effects - Plug-in - Zero Porcelain  
Preset settings EXcept change Blue to 0 and Saturation to 17
C/P  El 12 - Resize 25%

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

Layers - Merge - Merge Visible

Select paper of choice for your mask
I used paper  01
Edit - Copy paper
New Raster Layer
Move to Botton
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

Note:  After I merged/cropped/ resized I added
Adjust - Brightness and Contrast - Clarify of 1

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!