Tube:   Abby by Verymany at Pics For Design
Kit:  Eat Me by Broken Sky Desizn  You can purchase her kits Here 
Template:  Template 412 from Divine Intentionz
Plug in:  Eye Candy 4000 - Swirl

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

Open temp 412 - Shift D to duplicate - close original
Delete T.O.U. ( after you read them Please)  Delete Small Squares

Image - Canvas Size - change to Width 690 Height to 665

Temp 2 - Selections - Select all - Float - Defloat
C/P  P 03 - Paste Into Selection - Selections - Select None
Adjust - Sharpen - Sharpen More

Temp Copy 2 - Selections - Select all - Float - Defloat
C/P  P 01 - Paste Into Selection - Selections - Select None
Adjust - Sharpen - Sharpen More

Temp Rec Shape Left  Merge down with Rec Shape Right
 Selections - Select all - Float - Defloat
C/P  P 11  - Paste Into Selection
Plug-In:  Eye Candy 4000 Swirl  
Settings:  Whirlpool Spacing 45.75   Smear 20.73  Twist 60  Streak 8  Seamless Tile Checked
Selections - Select None

Temp Square Right  Merge down with Square left
 Selections - Select all - Float - Defloat
C/P  P 05  - Paste Into Selection - Selections - Select None
Adjust - Sharpen - Sharpen More

Temp Rectangle - Selections - Select all - Float - Defloat
C/P  P 09 - Paste As New Layer - Selections - Invert - Delete
Selections - Select None - Delete Temp rectangle

Frame Right Merge down with Frame left
Selections - Select all - Float - Defloat
Make or use a gradient of choice   I used black and white 
Settings:  Style linear  Angle 90  Repeat 12
Effects - Texture Effects -  Blinds  
Settings:  Width 9  Opacity 100  Color White  Horizontal checked
Selections - Select None

Frame Rec - Selections - Select all - Float - Defloat
New raster layer - Flood fill with black
Selections - Select None

Temp Rec back - Selections - Select all - Float - Defloat
C/P  Background facial image from tube - Selections - Invert - Delete
Selections - Select None 

Elements - Please reference my example for placement
C/P El 06
C/P El 09
C/P El13  Resize 20%  Free Rotate Right 35
C/P El 18  Resize 30%
C/P El 21  Resize 35%  Free Rotate Left 25
C/P El 25  Resize 20%
C/P El 24  Resize 20%
C/P El 23  Resize 30%   Dup a few times and spread around

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

Select paper of choice for your mask
I used paper 10
New Raster layer - Move to Bottom - Selections - Select All
C/P  P 10 Into Selection
Select Mask of choice
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!