This tutorial was translated with PSPX3 but it can also be made using other versions of PSP.
Since version PSP X4, Image>Mirror was replaced with Image>Flip Horizontal,
and Image>Flip with Image>Flip Vertical, there are some variables.
In versions X5 and X6, the functions have been improved by making available the Objects menu.
In the latest version X7 command Image>Mirror and Image>Flip returned, but with new differences.
See my schedule here
French translation here
Your versions here
For this tutorial, you will need:
Material here
Tube GTD Christmas mucis_cluster4
Tube kikirou1192_girl2
Tube Adrimar 831
Tube Tree1 (d/a)
LF-WA-Merry Christmas
Image BetteDchristnoel09
Marco dorado_nines

Copy the Selection in the Selections Folder.
Copy the pattern Goldbeads in the Patterns Folder.
1. Open a new transparent image 900 x 650 pixels.
2. Set your foreground color to #800000,
Flood Fill
the transparent image with your foreground color.
3. Layers>New Raster Layer.
Selections>Load/Save Selection>Load Selection from Disk.
Look for and load the selection sel_navidad1_nines.

4. Open BetteDChrisnoel09 - Edit>Copy.
Go back to your work and go to Edit>Paste into Selection.
Selections>Select None.
5. Open le cadre Marco dorado_nines - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Place
rightly the frame.
6. Open GTD Christmas music_cluster4 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the cluster to the left side.
7. Activate the Freehand Selection 
and draw a selection as shown below.

8. Layers>New Raster Layer.
Open the tube Adrimar 831 - Edit>Copy.
Go back to your work and go to Edit>Paste into Selection.
Selections>Select None.
Layers>Arrange>Move down (under the cluster layer).
9. Activate the top layer.
Open the tube Tree1 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the tube to the right side.
10. Effects>3D Effects>Drop Shadow, color black.

11. Open the tube kikirou1192_girl2 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Place
in the middle of the image, see my work.
12. Effects>3D Effects>Drop Shadow, same settings.
13. Open the wordart LF-WA-Merry Christmas - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the text up, see my example.
14. Effects>3D Effects>Drop Shadow, color black.

15. Layers>Merge>Merge All.
16. Image>Add borders, 3 pixels, symmetric, color white.
17. Activate the Magic Wand tools 
clic on the bord for select it.
18. Set your foreground color to Pattern, and select the pattern Goldbeads.

Flood Fill
the selection with the golden pattern.
Selections>Select None.
19. Again Image>Add borders, 3 pixels, symmetric, color white.
Select the bord with your Magic wand tool 
and flood fill
with the golden pattern.
Selections>Select None.
20. Sign your work and salve as jpg.

If you have problems or doubt, or you find a not worked link, or only for tell me that you enjoyed this tutorial, write to me.
5 December 2015