Tube of choice,I am using PinUpToons,which you can purchase here,do not use unless you have a license to do so.
Scrapkit is The Great Outdoors from Sue at WackyWinnie Designz here. Thank you for the awesome kit Sue!
Frame 1 from Bev at HorsePlay's Pasture here.
Font is Writing Stuff here.
~This tutorial was written assuming you have working knowledge of PSP~
Dropshadow of choice.
Open frame/hit shiftD to duplicate/close orginal/image/free rotate frame to the right 90 degrees/resize 10%/selections/select all/float/defloat/paste paper 2 into selections/deselect.
Click inside frame with your magicwand/selections/modify/expand by 6.
Paste paper 3 below frame layer/selections/invert/delete/do not deselect.
Paste mushroom house/resize 60%/position/do not deselect.
Paste fence/resize 55%/position/delete/do not deselect.
Paste tube/resize 5%/position/delete/deselect/dropshadow to layers.
Right click on frame layer/merge/merge down to paper layer/dropshadow.
Paste gerber 1 below merged layers/resize 40%//repeat resize/layers/duplicate/position/dropshadow.
Rpeat with gerber 2.
Move up top/paste/position/dropshadow following:
Bougainville 1/resize 50%
Flower pot/resize 60%
Butterfly/resize 80%/layers/duplicate 1 time
Fly 2/resize 80%
Delete white background layer(optional).
Image/resize all layers 20%.
Hope you enjoyed my tut :)