Tube:  Rossana Castellino's tube Storyteller
You can purchase her tubes at Dreamscape Imaging

Kit:  Amy Marie's kit Spring Browny
You can purchase her kits at Heartbeatz Creationz

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 El 76  Dup x 2  - Select middle one - Mirror - Flip

C/P El 27

C/P El  24 Dup

C/P El 14  Resize 70%

C/P El 36  Resize 70%

C/P El 15

C/P El 48

C/P El 47

C/P El 46  Resize 60%

C/P El 01  Resize 60% - Dup move left and back

C/P El 39  Resize 40%

C/P  Tube  Resize 60%

Add a Drop Shadow to your Elements  NOT the bubbles
And use the same for the tube
I used these Settings:   Effects - 3D - Drop Shadow 2/2/40/4/Black

C/P El 44  Dup
Add a drop shadow on the bottom tube
Settings 2/2/60/0 Black

Select paper of choice for your mask
I used paper  017
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!