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 version here

For this tutorial, you will need:
Material here
Tube BS-Merry Christmas
Belscrap_Magial_Paper Free
Belscrap_Merry Christmas_El 14 Free
Belscrap_Merry Christmas_El 15 Free
Belscrap_Merry Christmas_El 4 Free
Belscrap_Merry Chritmas_El 5 Free
Belscrap_Merry Christmas_El 2 Free
Belscrap_Merry Christmas_El 3s Free
kit 1by_Mago74_el 8
Thanks Isabel for the tube and Mago for the scrap.

You can change Blend Modes according to your colors.
1. Open a new transparent image 900 x 650 pixels.
2. Selections>Select All.
Open Belscrap_Magical_Paper Free - Edit>Copy.
Go back to your work and go to Edit>Paste into Selection.
Sélections>Désélectionner tout.
3. Open Belscrap_Merry Christmas_El 14 Free - Edit>Copy.
Go back to your work and go to Edit>Paste as a new layer.
Image>Resize, to 80%, resize all layers not checked.
4. Effects>3D Effects>Drop Shadow, color black.

5. Effects>Image Effects>Offset.


6. Open Belscrap_Merry Christmas_El 15 Free - Edit>Copy.
Go back to your work and go to Edit>Paste as a new layer.
Move
the tube to the right side, a little out of the bord.

7. Open Belscrap_Merry Christmas_El 4 Free - Edit>Copy.
Go back to your work and go to Edit>Paste as a new layer.
Image>Resize, to 90%, resize all layers not checked.
Image>Mirror.
8. Effects>3D Effects>Drop Shadow, color black.

9. Open Belscrap_Merry Christmas_El 5 Free - Edit>Copy.
Go back to your work and go to Edit>Paste as a new layer.
Image>Resize, à 80%, resize all layers not checked.
Move
the tube down, see my example.
10. Effects>3D Effects>Drop Shadow, color black.

11. Layers>Duplicate.
Move
the tube to the right, to continue the previous tube.

12. Open Belscrap_Merry Christmas_El 2 Free - Edit>Copy.
Go back to your work and go to Edit>Paste as a new layer.
Image>Resize, 3 times to 80%, resize all layers not checked.
13. Effects>3D Effects>Drop Shadow, color black.

14. Activate the Eraser tool 
and erase lightly the top part.

15. Open BS-Merry Christmas - Edit>Copy.
Go back to your work and go to Edit>Paste as a new layer.
Image>Resize, to 80%, resize all layers not checked.
16. Effects>3D Effects>Drop Shadow, color black.

Move
the tube down, over the bord.

17. Open Belscrap_Merry Christmas_El 3s Free - Edit>Copy.
Go back to your work and go to Edit>Paste as a new layer.
Image>Resize, to 80%, resize all layers not checked.
Effects>3D Effects>Drop Shadow, same settings.

18. Layers>Duplicate.
Image>Resize, to 80%, resize all layers not checked.
Image>Mirror.
Place
rightly the tube.

19. Open 1by_Mago74 el 8 - Edit>Copy.
Go back to your work and go to Edit>Paste as a new layer.
Image>Resize, 1 time to 80% and 1 time to 90%, resize all layers not checked.
Move
the tube at the bottom left.
20. Effects>3D Effects>Drop Shadow, color white.

21. Layers>Merge>Merge All.
22. Image>Add borders, 2 pixels, symmetric, #f7f5e9.
Image>Add borders, 2 pixels, symmetric, #9adbfb.
Image>Add borders, 5 pixels, symmetric, #f7f5e9.
Image>Add borders, 2 pixels, symmetric, #9adbfb.
23. Image>Resize, 95%, resize all layers checked.
24. Image>Add borders, 30 pixels, symmetric, #f7f5e9.
Image>Add borders, 2 pixels, symmetric, #9adbfb.
25. Sign your work 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.
15 November 2016