Tube:  Red Rose by Alehandra Vanhek 
You can purchase his tubes at Pics For Design
Kit:  Forever Timeless by Devilish Dezines
All her kits can be purchased 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

New Image - 700 x 700

Frame 6 - Resize 65%
Select Magic Wand - click inside frame
Selections - Modify - Expand 7
C/P Paper of choice - I used P 8 - Resize 50%
Selections - Invert  - Delete - Move Paper to bottom
C/P Tube - Resize if needed - If your using the same tube I resized 40%
Position where you want it
Duplicate tube then close out duplicate - with original selected hit delete
Selections - Select None - Move behind Frame
Select/Open Dup Tube (top tube) With Eraser or your Freehand Selection Tube
get rid of excess tube on bottom
On Original add a Drop Shadow - I used settings:  4/4/40/4 Black
Plug-in - Xero Porcelain - preset settings except change Blue to 0 

Elements - Please reference my example for placement
C/P El 89 - Resize 40% - Image- Free Rotate Right 90 - Dup - Mirror
Use your eraser to erase the top to look like its hanging on the corner of the frame
C/P El 60 - Resize 50% - Dup - Mirror
C/P El 68 - Resize 65%
C/P El 82 - Resize 45%
C/P El 32 - Resize 30%
C/P El 66 - Resize 20% - Erase excess string over picture
C/P El 79 - Resize 20% - Free Rotate Right 15
C/P El 78 - Resize 20% - Dup - Resize 95% - Dup - Resize 95%
C/P El 81 - Resize 30%
C/P El 94 - Resize 25% - Dup - Mirror

Add Drop Shadow to all the elements.  I used settings:  2/2/40/4 Black

Layers - Merge - Merge Visible

Select paper of choice for your mask
I used paper 10
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 
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!