Tutorial was written for those that have a working knowledge of PSP
Any resemblance to any other tut is purely coincidental.
Please do not copy it in anyway, do not resize it or claim it’s as your own.

Material:

Scrap Kit By Honored Scraps
http://honoredscraps.blogspot.com/
Can be bought at Mystical Scraps:
http://www.mysticalscraps.com/

Tube by VeryMany
http://verymanytubes.com/

Font:Respective

Tutorial:
Open new image 650x650 white background
Open frame 2 and paste
With magic want select insode both frames
Selections midify expand by 10
Open paper 7 copy and paste behind the frame
Selections invert and delete
Lets go from back
I added frame 4 also,resize by 70% and [lace bheind the frame and paper.
Duplicate and resize agaon and move to the left.
It is just the top visible
Add mask to your liking
Open tube and postion in the middle.
Duplicate the tube and mirror
Postion under frame on the left so just face is visible.
Layer blend mode luminance (L)
Duplicate once more tube in the middle and postion under right frame.
Layer blend mode luminance (L)
Select frame layer, go to adjust add/remove noise
Add noise,random 1
Open candle element candle 2 resize by 50% and postion on the right side of the tag
Do the same with candle1 but postion to the left side
Open wrap2 and resize by 70%,postion under those candles in the middle.
In front place element bow3 just resize by 70%
Open JingleBell2 elemeny and resize by 50% postion to the left behind the candled.
Duplicate and mirror,add shadow.
I always add shadow to all elements
Open tree element tree6 and resize by 50%,position to the right
On the top behind the tube I added element ChristmasLights
You need to resize them at least by 60% postion to the left and suplicate,and move them to the right

Don't forget to add copyrights!!!
Have fun!!