I wrote this tutorial on January 23/09 any resemblence to any other tutorial
is purely coincidental.
For this tutorial I am using Pinup toons artwork. Which you can purchase HERE
I am using a PTU scrapkit called Katz and you can find this kit at Meadowsong Tag N Scrap
I am using mask 225 from WSL which you can find HERE

Let's begin

Open tube in psp
Open WSL Mask 225 in psp

New raster layer 600 X 600
flood fill white

Choose a paper from the kit, I used paper 09,copy and paste as a new layer, resize 80%
Go to layers, new mask layer, from image, find the wsl mask in the drop down
menu,source luminance checked, ok.

In layer pallet, on mask layer,left click, delete, then yes.
On group layer, left click, merge, merge group.

Copy and paste frame 06 or whichever one you want from the kit, resize 70%
With the magic wand click inside the frame, selections, modify, expand by 6.
Copy and paste your tube, resize as needed, position in frame to your liking,
Go to selections, invert and hit delete. Pull this layer under your frame layer.
Add drop shadow, I used 0,0 40, 8.
Copy and paste your tube again, this time above the frame layer, resize and position ontop of the other tube. Carefully erase the parts of the tube that you want under the frame. See my image for detail.
Copy and paste one of the kitty's from the kit and resize as needed. Add the previous drop shadow.
Copy and paste 2 balls of yarn as new layers, resize by 30%. Copy a mouse and paste as a new layer, resize by 20%.
Add the above drop shadow.
Copy and paste the paw print as a new layer above the group layer on the layer pallet and resize by 20%. I duplicated the paw three times and placed within the frame.Add a drop shadow to them.
Add any wordart that you would like.
Add your copyright and save as a jpeg or close off the white background and save as a png.