Tube of choice,I am using Jay Trembly,which you can purchase here,do not use unless you have a license to do so.
Scrapkit is Christmas In July Winter Frost,a limited time freebie,July 12 - July 25,from The North Wing Christmas In July Treasure Trail,by Dee and you can see how to get it here. Awesome kit Dee,thank you!
Font of choice,I am using Amperzand here.
~This tutorial was written assuming you have working knowledge of PSP~
Open a new 600x600 white canvas.
Paste frame 1/resize 17%
Click inside frame with your magicwand/selections/modify/expand by 5
Paste paper 4 below frame layer/resize 25%/position/selections/invert/delete/do not deselect
Hide white background layer/layers/merge/merge visible/apply dropshadow of choice,use for entire tut/unhide layer
Paste snowflake 2 below merged layers/duplicate 1 times/position both layers/dropshadow
Paste doodle 2/layers/duplicate 2 times/position/dropshadow
Bells 2/resize 45%/dropshadow
Flower branch/resize 40%/layers/duplicate 1 time/dropshadow
Tree 2/resize 43%/dropshadow
Bow 1/resize 50%/edit/repeat resize/layers/duplicate/dropshadow
Repeat with bird
Delete white background layer
Image/resize all layers 15%
Save as png.jpg,etc.
Hope you enjoyed my tut :)