Tube:  Jessica Dougherty_Cherry Baby 41-2
Kit:   Abstract Creations -  IB - Jessica Dougherty - 31-1
Jessica Dougherty's tubes and Abstract Creations kits
can be purchased at CDO
Mask:  Weescotslass Creations Mask WSL 259
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

Elements - Please reference my example for placement

New Raster Layer  700x700

C/P El 09 - Erase green ribbon that hangs down inside frame
Erase part of ribbon that hangs down on the bottom
Select Magic Wand inside frame
Selection - Modify - Expand 6
C/P P 03
Selection - Invert - Delete - Move down
C/P Larger facial tube - Mirror - Delete
Selections - Select None
Plug-in - Xero Porcelain - Preset settings Except change Blue to 0
Add drop shadow 2/2/50/0 Black
C/P El 11  Resize 60% - Mirror
C/P Tube - Repeat Plug-in and Drop Shadow
C/P El 02 - Resize 50%
C/P El 04 - Resize 40%
C/P El 05 - Resize 40% - Mirror - Sharpen More x 2
Dup - Resize 85% - Dup - Resize - 85% Mirror
C/P El 14 - Resize  20% - Dup x4
C/P El 12 - Resize 35% - Mirror
C/P El 10 - Resize 25% - Dup - Free Rotate Right 22
C/P Word Art - Resize 65%

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

Select paper of choice for your mask
I used paper 05
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 
I used Mask WSL 259
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!