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 the PTU artwork of Laguna called "Christmas Kitty catching snowflakes" which you can purchase at PFD here. You must have a license to use this artwork.
I used a FTU kit from Adrienne's Designs called "I believe in Santa" that you can get here.
I used a FTU mask from Dangerously Deliciouz Designs (blog now closed)
Font is called Saint Nicholas
Drop shadow used is 2,2,50,10
Refer to tag for placement
Open a blank canvas 800x800
Selections select all
Copy paper 14 paste into selection select none
Apply mask of your choice ungroup layers merge down duplicate layer
Resize frame 6 to 75% paste as new layer
Use magic wand to click inside frame
Resize paper 8 to 40% paste as new layer
Selection invert delete select none
Resize element 31 to 40% place towards top behind your frame duplicate layer mirror horizontal
Resize element 13 to 50% place to the right behind your frame duplicate layer mirror horizontal
Resize element 18 to 35% place to the top left of the frame duplicate layer mirror horizontal
Resize element 21 to 35% place top center of the frame
Resize element 63 to 75% place to the left
Resize element 79 to 40% place to the left
Resize element 96 to 40% place to the left
Resize element 59 to 45% place to the right
Resize your tube to 25% place to the right
Resize element 55 to 25% place to the left
Resize element 60 to 35% place to the left
Resize element 95 to 35% place to the right
Resize element 100 to 35% place to the left
Resize element 104 to 15% place to the left
Resize element 114 to 35% place to the right
Resize element 86 to 15% place to the right
Resize element 115 to 15% place bottom center
Add any other elements you like
Add copyright and info
Layers merge visible
Resize image to 650x650
Save as .png