Tube:   Mermaid Girl by Alex Prihodko

Kit:   Ahoy by Devilish Dezines (flamin_bird)

You can purchase both of these at Pics For Design

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 12

C/P El 51  Resize 80%

C/P El 55  Resize 60%

C/P El 11  Resize 85%

C/P El 06  Dup x 2

C/P El 13  Resize 45%

C/P El 08  Resize 20%  Dup Resize 80% Dup Resize 85%

C/P El 15  Resize 20%

C/P El 21  Resize 20%

C/P El 10  Resize 10%  Dup

C/P El 32  Resize 10%  Dup x 2

C/P El 42  Resize 30%  Dup x 2

C/P El 19  Resize 17%  Free Rotate Right 45 

Dup Resize 85%  Free Rotate Right 25

Add a Drop Shadow to your Elements  

I used these Settings:  2/2/40/2/Black

C/P Tube  Resize  I resized 30% if using same tube

Add a Drop Shadow

Settings same as above Repeat x 2

Select paper of choice for your mask

I used paper  03

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!