Tube - Maxine Gadd - Snow Bunnies  You can purchase her tubes at CDO
Kit - Scraps By Danielle - There's Snow Friend Like You
You can purchase her kits at her store  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

Elements - Please reference my example for placement
C/P El Winter Moon - Resize 40% - Mirror
C/P El Tree with Bow - Resize 90%
C/P Winter Bear - Resize 60%
C/P El Christmas Box with Bow - Resize 30%
C/P El Candy Cane with Bow - Resize 20%
C/P El Penquine with Lollipop - Resize 70%
C/P WA - Resize 60%
C/P El Snowflake Candy - Resize 20% - Dup x 4 then randomly resize a few
I added a Inner Bevel to all the elements
Effects - 3D - Inner Bevel  Bevel 2 - Width 5 - Smoothness 3 - Depth 2 - Ambience 0 - Shininess 17
Angle 315 - Intensity 50 - Elevation 30  White

C/P your Tube

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

Select paper of choice for your mask
I used paper 09
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

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!