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 PTU kit from Bella Caribena called "Christmas on July" that you can get at here
I used a FTU mask from Mizteeque #272 that you can get here
Font is called Tropical Taste
Refer to tag for placement
Open a blank canvas 800x800
Selections select all
Copy paper 6 paste into selection select none
Apply mask ungroup layers merge down
Resize element 48 to 50% place to the right
Resize element 79 to 65% place to the right
Resize element 22 to 20% place to the right
Resize element AI 38 to 25% place to the right
Resize AI element 39 to 20% place to the right
Resize element AI 5 to 35% place in the center
Resize element 24 to 45% place to the left
Resize element 23 to 25% place in center
Resize tube 1 to 75% place in center
Resize AI element 36 to 50% place to the left
Resize AI element 23 to 25% place to the left
Resize AI element 20 to 25% place in center bottom
Resize element 36 to 25% place to the left
Resize element 1 to 15% place to the left
Add any other elements you like
Add copyright and info
Layers merge visible
Resize image to 650x650
Save as .png