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 Gabry-Babbo Natale.018
Misted Mina@.natale01.23.11.15
Tube Lize KW-A0-70
Tube Deco_noel_rouge_by_CibiBijoux
Tube campanitas rojas d/a
Texto Christmas to you Happy_nines
consult, if necessary, my filter section here
Filters Unlimited 2.0 here
VM Distortion - Vision Impossible here
VM Extravaganza - White Lines here
Filters VM Extravaganza and VM Distortion can be used alone or imported into Filters Unlimited.
(How do, you see here)
If a plugin supplied appears with this icon
it must necessarily be imported into Unlimited

1. Set your foreground color to #800000,
and your background color to #ff4040.

Set your foregroung color to a foreground/background Gradient, style Sunburst.

2. Open a new transparent image 900 x 650 pixels.
Flood Fill
the transparent image with your Gradient.
3. Effects>Plugins>Filters Unlimited 2.0 - VM Distortion - Vision Impossible.

4. Effects>Plugins>Filters Unlimited 2.0 - VM Extravaganza - White Lines.

Change the Blend mode of this layer to Soft Light.
5. Selection Tool 
(no matter the type of selection, because with the custom selection your always get a rectangle)
clic on the Custom Selection 
and set the following settings.

6. Layers>New Raster Layer.
Open the tube Mina@.natale01.23.11.15 - Edit>Copy.
Go back to your work and go to Edit>Paste into Selection.
Selections>Select None.
7. Custom Selection 

8. Layers>New Raster Layer.
Set your foreground color to Color.
Change the opacity of Flood Fill Tool to 60%.
Flood Fill
the selection with your foreground color #800000.
Selections>Select None.
9. Effects>3D Effects>Chisel, color white.

10. Layers>Duplicate.
Image>Mirror.
11. Open the tube Gabry-Babbo Natale.018 - Edit>copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize - 2 times to 80%, resize all layers not checked.
Move
the tube to the right side.
12. Effects>3D Effects>Drop Shadow, color black.

13. Adjust>Brightness and Contrast>Brightness and Contrast.

14. Open the tube Lize KW-A0-70 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize - 3 times to 80%, resize all layers not checked.
Move
the tube in the bottom left.
15. Effects>3D Effects>Drop Shadow, color black.

16. djust>Brightness and Contrast>Brightness and Contrast, same settings.

17. Open the tube Deco_noel_rouge_by_CibiBijoux, Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, 2 times to 80%, resize all layers not checked.
Move
the tube in the bottom right.
18. Effects>3D Effects>Drop Shadow, color black.

19. Open the texte Christmas to you - Edit>Copy.
go back to your work and go to Edit>Paste as new layer.
Move
at the top.
20. Layers>Merge>Merge All.
21. Image>Add borders, 2 pixels, symmetric, color #800000.
Image>Add borders, 5 pixels, symmetric, color white.
Image>Add borders, 20 pixels, symmetric, color #800000.
Image>Add borders, 20 pixels, symmetric, color white.
22. Open the tube campanitas rojas, Edit>Copy.
go back to your work and go to Edit>Paste as new layer.
Move
the in the upper left.
23. Sign your work.
Layers>Merge>Merge All and save 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