I used PSP 2023 but any version of Paint Shop Pro should work. You need a basic knowledge of Paint Shop Pro for this tutorial.
I used a FTU kit from My Tagging Addiction called "A Mermaid's Paradise" that you can get here.
I used an AI mermaid tube and mermaid word art by My Tagging Addiction that you can get here.
I used a FTU mask from Sophisticat Simone #350 you can get here.
Font is called Cocktail Bubbly
Refer to tag for placement
Open a blank canvas 800x800
Selections select all
Copy paper 3 paste into selection select none
Apply mask ungroup layers merge down
Resize element 46 to 50% place top left duplicate layer mirror horizontal
Copy element 30 paste new layer and place at bottom
Resize element 50 to 15% place to the left duplicate layer mirror horizontal
Resize element 24 to 30% place to the left duplicate layer mirror horizontal
Resize element 14 to 35% place center between rocks
Resize element 20 to 20% place to the right duplicate layers mirror horizontal
Resize element 12 to 15% place to the left
Resize element 2 to 10% place to the right
Resize element 11 to 10% place top left
Resize element 6 to 10% place top right
Resize element 25 to 15% place bottom right
Resize tube to 35% place in center
Resize element 1 to 15% mirror horizontal place facing tube
Resize element 9 to 15% place bottom left
Resize element 26 to 25% place bottom right duplicate layer place around bottom of sand
Resize element 28 to 30% place bottom right
Resize element 29 to 30% place bottom right duplicate layer place around bottom of sand
Resize element 35 to 25% place bottom center behind tube
Resize element 37 to 15% place bottom right
Resize element 38 to 15% place beside other seashell
Resize element 41 to 15% place center bottom
Add word art at the top
Add any other elements you like
Add copyright and info
Layers merge visible
Resize image to 650x650
Save as .png