Tube by Caron Vinson's tube 60-1 Mermaid Treasure  Available at CDO
Kit Aquatic Beauty by Amy Marie   Available at Scraps And The City

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 80

C/P El 77

C/P El 75

C/P El 60  Resize 60%

C/P El 47  Dup move to fill in

C/P El 97  Resize 60% - Free Rotate Right 20 - Select Eraser
Erase some of the bottom of the anchor so it looks like it buried in the sand

C/P El 90  Resize 45%

C/P El 78  Resize 40%  Dup x 2

C/P El 33  Resize 30%

C/P El 26  Resize 30%

C/P El 24  Resize 25%

Select elements 92, 93, 95 and 96  Resize in various sizes
Duplicate if you want and spread them around

C/P Tube  Resize 80%  if using the same tube

Add a Drop Shadow to the Tube and All the Elements
Settings: 2/2/40/2/Black

Select paper of choice for your mask
I used paper 06
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!