Tube:  Coradine by Roman Zaric
Kit:  Birdsong by Devilish Dezines  This kit an exclusive only available at  Sweet Tags Forum
Please stop by to get this lovely kit.
Mask:  WSL152 by Weescotlass Creations

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 Frame 4 - Free Rotate Right 90 - Resize 70%
Select Magic Wand inside frame
Selections - Modify - Expand 4
C/P P 05  Resize 50%  
Selections - Invert - Delete - Send to bottom
C/P Tube   Resize 50% - Delete
Selections - Select None
Add Drop Shadow to frame and tube Settings 2/2/40/2 
Layers Merge Visible - Move to right

Elements - Please reference my example for placement
C/P El 13   Resize  60%
C/P El 37   Resize 60% - Free Rotate Left 20
C/P El 08   Resize 30% - Mirror
C/P El 50   Resize 45% - Dup
C/P El 23   Resize 40%
C/P El 21   Resize 60%
C/P El 35   Resize 40%
C/P El 02  Resize 40%  Free Rotate left 20

Now add a Drop Shadow to your Elements  
I used these Settings:   Effects - 3D - Drop Shadow  2/2/60/2

Select paper of choice for your mask
I used paper 02
C/P  P as New Layer
Move to Bottom
Layers - Load Mask - Load from Disk - select your mask 
I used mask WSL152
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

Layers - Merge - Merge Visible  
Crop - Resize - Sharpen if preferred

Note:  I added a Clarify of 1

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!