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 A Very Mild Winter from Ninie at Delicate Pearl here and you can purchase this beautiful kit here. Thank you Ninie!!
Font is Things We Said here.
Paste ele 38 as a new layer/resize 30%.
Click inside both frames with your magicwand/selections/modify/expand by 4.
Paste paper 5 below frame layer/resize 35%/selections/invert/delete/do not deselect.
Paste tube 2 times/position/delete/deselect/use eraser tool to erase any overlap of tube in frames/dropshadow.
Right click on frame/merge/merge down to paper layer/dropshadow.
Ele 24/resize 25%/selections/select all/float/defloat/paste paper 7 into selections/deselect/right click on layer/properties/change opacity to 60/layers/duplicate 1 time/position/no dropshadow.
Ele 26/resize 20%
Ele 27/resize 55%
Ele 3/resize 50%
Ele 11/resize 45%
Ele 6/resize 80%
Ele 14/resize 70%
Ele 10/resize 70%
Ele 33/resize 60%/repeat resize
Ele 9/resize 60%/repeat resize
Image/resize all layers 25%.
Hope you enjoyed my tut :)