Tube:  Danny Lee's "Dinner Rock" available at Scraps And The City
Kit:  Abstract Creations "Blue Music"  Available at CDO

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

Elements - Please reference my example for placement

New Image 700 X 700

C/P El 07  Resize 85%

C/P El 43  Resize 90%

C/P El 35  Resize 45%

C/P El 44  Resize 95%

C/P El 11  Resize 40%

C/P El 05  Resize 60%  Dup - Mirror - Resize 80%

C/P El 03  Resize 30%  Dup - Resize 90% - Dup - Resize 90%

Add a Drop Shadow to your Elements
I used these Settings:  2/2/40/2/Black

C/P Tube  Resize 75%
Add a Drop Shadow
I used  Settings:  3/1/55/10/Black

Select paper of choice for your mask
I used paper 07
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!