Tube:  Carols by Yannomi Which you can purchase at Indie-Zine
Kit:  Blue Valentine by Lisete available at Digital Crea  
This kit was FTU when I got it today.  I'm not sure how long it will be free.
Mask:   Mask 33 by Weescotlass Creations
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

New raster layer 700x700

C/P El 73  Resize 35%
Select magic wand inside frame - Selections - Modify - Expand 6
C/P P 05  Resize 15%
Selections - Invert - Delete - Move to bottom - Selections - Select None
C/P Tube  Resize 80%  - Move to left - Dup and move behind frame
Select Eraser and erase part of tube overlapping frame
Plug-In Xero Porcelain - Settings:  Softness 40  Strength 10  Red 0  Green 0  Blue 0
Exposure 10  Contrast 0  Saturation 12

Elements - Please reference my example for placement
C/P El 68  Resize 30% - Move to Bottom - Dup - Flip
C/P El 63   Resize 25% - Move behind frame - Dup
Use eraser or selection tool to clear excess
C/P El 54  Resize 30%
C/P El 53  Resize 15%
C/P El 47  Resize 15% - Dup Resize 90% - Dup Resize 95%
C/P El 45  Resize 10% - Dup x 4
C/P El 71  Resize 10% - Dup - Resize 95% - Mirror

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

Select paper of choice for your mask
I used paper 03
C/P  P as New Layer
Move to Bottom
Layers - Load Mask - Load from Disk - select your mask
I used WSL mask 33
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

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!