Tube of choice,I am using Jamie Kidd,which you can purchase here,do not use unless you have a license to do so.
Scrapkit is My Valentine from Lilian at Sunshine Scrap here and you can purchase it here. So love the colors Lilian,thank you!
Template 190 from Ali here.
Font is Cupid De Locke here.
~This tutorial was written assuming you have working knowledge of PSP~
Dropshadow for tut:
Open template/hit shiftD to duplicate/close orginal/delete credit layer.
Highlight and click raster 2 layer with your magicwand/paste paper 8 into selections/deselect/dropshadow.
Repeat on raster 3 layer using paper 12.
Repeat on raster 6 layer&raster 7 layer using paper 3.
Repeat on raster 4 layer using paper 1.
Leave raster 5 as is(optional).
Highlight and click raster 8 layer with your magicwand/color fill to match your tag/I am using #f85a5e/deselect/dropshadow.
Repeat on layers 9&10/position hearts.
Highlight raster 4 layer/selections/select all/float/defloat/paste close up/position/selections/delete/deselect.
Hide raster 1 layer/layers/merge/merge visible/unhide layer.
Paste napkin below merged layers/layers/duplicate 1 time/position using your pick tool/dropshadow.
Moving up top/paste/position/dropshadow following:
Pearls 1/resize 45%
Bow 3/resize 60%/layers/duplicate 1 time
Butterfly 1/resize 40%/edit/repeat resize
Heart arrow/resize 50%/edit/repeat resize
Image/resize all layers 27%.
Hope you enjoyed my tut :)