Tube is from PinUpToons,which you can purchase here,do not use unless you have a license to do so.
Scrapkit is Melon Medley by Kris at Mystical Illusionz here and you can purchase it here. I so love this kit,the colors are awesome! Thank you Kris!!
Font is Nemo here.
~This tutorial was written assuming you have working knowledge of PSP~
Dropshadow for tut:
Open a new 600x700 transparent canvas.
Paste frame/image/free rotate to the right 90 degrees/image/resize all layers 20%.
Click inside frame with your magicwand/selections/modify/expand by 2.
Paste paper 1 below frame layer/position/selections/invert/delete/do not deselect.
Paste frame 1/resize 25%/position/delete/deselect/dropshadow.
Right click on frame layer/merge/merge down to paper layer/dropshadow.
Paste gerber 1 below merged layers/resize 30%/layers/duplicate/position(see my tag for reference)/right click on top gerber, layer/merge/merge down/right click again/properties/change opacity to 70.
Repeat with bubbles/do not change opacity.
Butterfly 1/resize 50%/edit/repeat resize/layers/duplicate 1 time
Repeat with bow 2/do not duplicate
Watermelon/resize 60%/edit/repeat resize/layers/duplicate 1 time
Paste tube/resize if desired/position/dropshadow.
Image/resize all layers 5%.
Hope you enjoyed my tut :)