Tube:  Melissa by Khuantra  You can purchase his tubes at indie-Zine
Kit:  PTU Abby Love by Bibis Collection You can find her kits at 
Scraps And The City

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 - Free Rotate right 90 - Resize 85%             
Select the magic wand click inside frame
Selections - Modify - Expand 7
C/P P 11 - Selections - Invert - Delete - Move to bottom
C/P your tube - Resize - I resized 85% - Position then Duplicate
Close out duplicate - Select original tube - Delete
Move behind frame -Add Drop Shadow - Settings: 2/2/60/2  black
Repeat Drop shadow on frame
Open Duplicate
With Eraser or Free hand selection tool clear away excess
C/P El 14 - Resize 70%                                                       
C/P El 27 - Resize 85% - Dup x 2                                    
C/P El 69 - Resize 70% - Free rotate 15                        
C/P El 71 - Resize 85%                                                        
C/P El 05 - Resize 60%                                                        
C/P El 10 - Resize 70% - Duplicate - Mirror              
C/P El 20                                                                              
C/P El 42 - Resize 70%                                                     
C/P El 56 - Resize 70%                                                         
C/P El 55 - Resize 70%                                                     
C/P El 58 - Resize 80%                                                             
C/P El 92 - Resize 50% - Free Rotate Left 90
C/P El 45 - Resize 40%
C/P El 07 - Resize 30%                                                          
C/P El 75 - Resize 40%                                                          
C/P El 44 - Resize 60% - Free Rotate right 90             
Move to upper left Frame corner
Use your Freehand Selection tool
Settings: Freehand/Add/ Feather 8/Smoothing 8/ Anti-alias checked
Make a thin oval along the bottom to trim excess

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

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!