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 "Octopus Queen" that you can get here.
I used an AI mermaid tube by My Tagging Addiction that you can get here.
I used a FTU mask from Weescotslasscreations #345 that you can get here.
Font is called Marina Sundaland
Refer to tag for placement
Open a blank canvas 800x800
Selections select all
Copy paper background blue watercolor paste into selection select none
Apply mask ungroup layers merge down
Copy element 45 place bottom left duplicate layer mirror horizontal
Resize element 1 to 35% place to the right duplicate layer mirror horizontal
Resize element 2 to 25% place to the left duplicate layer mirror horizontal
Resize element 6 to 35% place to the right duplicate layer mirror horizontal
Resize element 4 to 25% place to the left duplicate layer mirror horizontal
Resize element 43 to 65% place top center
Resize element 52 to 35% place at bottom of element 43
Resize element 55 to 35% place to the right
Resize element 44 to 35% place to the left
Resize element 20 to 25% place to the right
Resize element 19 to 25% place to the right
Resize element 40 to 35% mirror horizontal place to the left
Resize element 7 to 35% place in center between anchor and octopus
Resize element 10 to 25% place to the right
Resize element 12 to 15% place to the right
Resize your tube to 35% place in center
Resize element 9 to 50% place to the right
Resize element 14 to 15% place to the right
Resize element 16 to 10% place to the right
Resize element 17 to 10% place to the right
Resize element 25 to 15% place to the left
Resize element 56 to 10% place bottom left
Resize element 26 to 10% place bottom left
Resize element 31 to 15% place bottom left
Resize element 36 to 10% place bottom right
Resize element 48 to 50% place to the right duplicate layer mirror horizontal
Add any other elements you like
Add copyright and info
Layers merge visible
Resize image to 650x650
Save as .png