Tube of choice,I am using Keith Garvey,which you can purchase here,do not use unless you have a license to do so.
Scrapkit is Spunky Punky Sampler from Digi-Mania here. Thank you for the awesome kit!
Masks 23&50 from AquaRebel315 here.
Font is Justice here.
~This tutorial was written assuming you have working knowledge of PSP~
Open a new 500x600 canvas.
Paste paper 4/right click on layer/new mask layer/from image/select mask 23/ok/layers/merge/merge group.
Repeat using paper 2 and mask 50/position both layers.
Paste frame/image/free rotate to the right 90 degrees.
Click inside frame/selections/modify/expand by 6.
Paste paper 5 below frame layer/position/selections/invert/delete/deselect.
Right click on frame layer/merge/merge down to paper layer.
Bow 3/resize 55%
Tube/resize if needed
Apply dropshadow of choice to all layers.
Image/resize all layers 17%.
Hope you enjoyed my tut :)