Tube:  Barbara Jensen's Venus tube 39-3  I used her layered tube, lots of fun!
You can purchase all of Barbara's tubes in her Store
Kit:  Dreams of Lavender by Stef's Scrapkits  Another beautiful kit by her
You can find her kits at Twilight Scraps
Mask:  Mask 43 from Moonbeams & Spiderwebs

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

Elements - Please reference my example for placement
C/P El 23
C/P El 30  Resize 95%
C/P El 19  Resize 20%  Mirror
C/P El 22  Resize 50%
C/P El 20  Resize 20%  Dup - Resize 90% - Dup - Resize 90%
C/P El 17  Resize 80%
C/P El 05  Resize 20%  Free Rotate left 10
C/P El 27  Resize 30%  Dup - Dup - Mirror - Dup
C/P El 44   Resize 30%
C/P El 34  Resize 60%
C/P El 36  Resize 10%  Dup x 3 - Resize 3rd one 90% - Dup x 3
Resize 3rd one 90%   Dup x 3  - Resize 3rd one - Dup x 6
Spread the bubbles all over
I added a Inner Bevel to the bubbles  Settings:
Bevel 1 - Width 1 - Smoothness 10 - Depth 5- Ambience 0 - Shininess 80
Angle 315 - Intensity 25 - Elevation 40 - Color White

         

C/P Paste your tube - Resize if needed
Add a drop shadow
I used Settings:  3/3/50/20 Black

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

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 Moonbeams and Shadow mask 43
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!