Tube - Christmas Present by Zlata at Pics For Design
Kit - Tis The Season by Abstract Creations at CDO
Plug-ins - Filter Factory Q 
Merry Christmas WA by luvnangel - 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

New Raster Layer 700 x 700

C/P El  08 - Resize 75%
Make a gradient  Choose two colors from your tube or elements
I made mine using these colors:
Foreground:  #fc57fc   Background:  #28d0ce
Settings:  Style - Linear   Angle - 50   Repeats - 3
New Raster Layer - Bring to Bottom
Selections - Modify - Expand 10  -  Flood Fill with Gradient

Plug-in - Filter Factory Q - Gravity Blossom
Settings:  lens position x 125  -  lens position y  125  -  e-radius  86
bloom x  62  -  bloom y  59  -  atomic  45   Click OK

                 
Selections - Select none

C/P Tube - Mirror and Resize if needed.  I resized 65%  and Mirrored

Elements - Please reference my example for placement
C/P El  27  -  Dup x 3
C/P El  26
C/P El  12   -  Resize 65%  -  Mirror
C/P El  06   -  Resize 40%  -  Dup - Mirror
C/P El  28   -  Resize 50%
C/P El  11   -  Resize 50%
C/P El  17   -  Resize 50%   
Select your Eraser tool  - Shape round small - Size 3  
Erase on the Candy Cane  so it looks like its hanging from the white loop

Effects - 3D - Drop Shadow  Add a shadow to all the elements and your tube 
EXcept the Tree as it already has one
I used settings:  2/2/40/4 Black

Layers - Merge - Merge Visible

New Raster Layer - Move to Bottom
Selections - Select All 
Flood Fill with your Gradient
Select your Mask  - Layers - Load Mask - Merge Group
Selections - Select None

Add your Word Art - Merry Christmas
Effects - 3D - Inner Bevel  
Settings:  Bevel  2  - Width  5 - Smoothness  3 - Depth  2 - Ambience  0 - Shininess  6
Angle  315 - Intensity  50 - Elevation  30 - Color  White
Drop Shadow:  Settings 1/1/40/0 black

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!