Tube:  Verymany's tube Lilly   You can purchase her tubes  Here
Kit:  FTU Summer Lover's by Jennys Designz
Visit her blog for all of her FTU kits  Here

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

Elements - Please reference my example for placement

C/P Palm Tree  Resize 25% - Dup x 2 - Resize 1 of them  90% - Dup - Free rotate Right 15

C/P Surf Board  Resize 70% - Free Rotate Right 15

C/P Pillow  Resize 45%

C/P Dog  Resize 50%

C/P Camera  Resize 25%

C/P Drink 4  Resize 20%

C/P Umbrella 1  Resize 35%  Repeat - Free Rotate right 90

C/P Flower 2  Resize 15% - Dup x 4   I flipped and mirrored a few of them

C/P Flower 4   Resize 30% Repeat - Dup x 6

C/P Tube  Resize 40%

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

C/P Sun  Resize 80%

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 the Sun and Merge Down with the Paper
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!