Scrapkit is Christmas Town from Clarey at Clarey's Designz here and you can purchase it here. This kit is perfect for all christmas needs! Thank you Clarey :)
Font is Santa's Sleigh here.
~This tutorial was written assuming you have working knowledge of PSP~
Open a new 550x600 canvas.
Paste triple frame 2 as a new layer/resize 20%.
Click inside frames with your magicwand/selections/modify/expand by 6.
Paste paper 5 below frame layer/selections/invert/delete/do not deselect.
Paste elf boy&girl/position/delete/do not deselect.
Paste house 1/resize 25%/edit/repeat resize 2 timesd/position/delete/do not deselect.
Repeat with house 2/deselect.
Using eraser tool/erase any layers overlapping into another layer.
Apply dropshadow of choice to layers/use this dropshadow for entire tut.
Hide your bottom raster layer/layers/merge/merge visible/dropshadow/unhide layer.
Paste snow scatter below merged layers/layers/duplicate 2 times/position/dropshadow.
Moving up top/paste/position/dropshadow following:
Christmas tree/resize 30%
Street lamp/resize 27%
Bird/resize 50%/edit/repeat resize
Wreath/resize 55%/edit/repeat resize
Reindeer 2/resize 60%
Bow 1/resize 63%/layers/duplicate 1 time
Image/resize all layers 20%.
Hope you enjoyed my tut :)