Tube of choice - I am using artwork by Al Rio available to purchase from CILM
Scrapkit - fab ptu kit from KatNKDA called 'Heartland Holidays' which you can purcase from NK ART SHOP
Mask of choice - I am using WSL 84
Font of choice
OK - Open a new image in PSP 600x600 floodfill white
Copy & paste frame 47, resize & sharpen
with your selection tool draw a rectangle around the inner frames
copy & paste paper 12 as a new layer, resize to fit
selections, invert, delete & drag below frame layer
copy element 28, paste as new layer, resize and position
delete again, do not deselect yet
copy element overlaysnow, paste as a new layer and resize, sharpen, delete
now you can select none
Add your tube, position & drop shadow 5 5 70 9
Copy gift boxes 20 & 21, resize and position at bottom
sharpen & drop shadow 0 0 70 5
resize the wreath 30, sharpen and place at top
resize and position cracker 11 at bottom of gifts
coy & paste santa 31 at side of frame, resize & sharpen
add a bow of choice at top
hide background layer & merge visible all other layers
resize and crop
unhide background and add a new raster layer above it, select all
copy & paste a paper of choice into selection, select none
apply mask, delete & merge group
add your name & copyright info
save as a Png