Tube:  FTU Cowgirl Bust by Keith Garvey 
Kite:  FTU Country n Proud by Jenny's Designz

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

C/P Frame 2  Resize 30%
Select Magic Wand inside frame
Selections - Modify - Expand 7
C/P P 01  Resize 30%
Selections - Invert - Delete - Move to bottom

C/P your Tube - Resize your preference
Dup tube Move below frame
Select original tube (the one on top) and close the eye
Select Dup tube - Delete
Open eye on original tube and clear away excess on the bottom
Add a Drop Shadow to the bottom tube and Frame
I used settings:  3/3/60/4/ Black

Elements - Please reference my example for placement

C/P Blanket  Resize 50%  - Dup

C/P Guitar

C/P Boot 2  Resize 50% - Mirror - Dup

C/P Horseshoe  Resize 20%  - Dup x 2
Select the top horseshoe - Free Rotate Right 15
Select the bottom horseshow - Free Rotate Left 20

C/P Horse  Resize 30% repeat

C/P Gun  Resize 30%

Add a Drop Shadow to all the elements
I used the same settings as before

Select paper of choice for your mask
I used paper  05
New Raster layer - Move to Bottom - Selections - Select All
C/P  P  Into Selection
Select Mask of choice
Layers - Load Mask - Load from Disk - select your mask
or Open up 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!