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 ici
For this tutorial, you will need:
Material here
Tube Adrimar 323
TubeNaraPamplona 1539
CalguisFeatherTreeReindeer17112013 by Guismo
Imagen Belscrap_Alice_Paper_Free
Tube Belscrap_Alice_El7 Free
Adorno_ alas_nines
Tube wolke_003
Tubes snow3
Tube GTD Christmas music WA1

1. Open a new transparent image 900 x 750 pixels.
2. Selections>Select All.
Open Belscrap_Alice_Paper_Free - Edit>Copy.
Go back to your work and go to Edit>Paste into selection.
Selections>Select None.
3. Open the tube Adrimar 323 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
4. Image>Resize, 1 time to 50% and 1 time to 80%, resize all layers not checked.
Move
the tube at the top center.
5. Effects>3D Effects>Drop Shadow, color black.

6. Open the tube Adorno_ alas_nines - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Place
the tube behind the girls' shoulders.
Layers>Arrange>Move down.

7. Effects>3D Effects>Drop Shadow, color black.

8. Activate the top layer.
Open the tube wolke_003 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the tube under the girl.

9. Layers>Duplicate.
Layers>Merge>Merge down.
10. Adjust>Hue and Saturation>Colorize.

11. Open TubeNaraPamplona1539 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, to 90%, resize all layers not checked.
Move
the tube at the bottom center.
12. Adjust>Brightness and Contrast>Brightness and Contrast.

13. Open the tube GTD Christmas music el 39 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, to 80%, resize all layers not checked.
14. Image>Free Rotate - 15 degrees to left.

Image>Flip.
15. Effects>Image Effects>Offset.

16. Effects>3D Effects>Drop Shadow, color black.

17. Layers>Duplicate.
Image>Mirror.
Image>Flip.
18. Open the tube Belscrap_Alice_El7 Free - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, to 80%, resize all layers not checked.
Move
the tube at the upper left.
Layers>Duplicate.
Image>Mirror.
Image>Flip.
19. Open snow3; Copy/Paste as new layer the 4 stars
and place
them as you like.

20. Effects>3D Effects 3D>Drop Shadow, color black.

21. Open the tube CalguisFeatherTreeReindeer17112013 - - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, 1 time to 90% and 1 time to 80%, resize all layers not checked.
Move
the tube at the bottom left.
22. Effects>3D Effects 3D>Drop Shadow, color black.

23. Open the wordart GTD Christmas music WA1 - - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the text at the bottom right.
24. Layers>Merge>Merge All.
25. Image>Add borders, 2 pixels, symmmetric, color #7d0202.
Image>Add borders, 30 pixels, symmetric, color white.
Image>Add borders, 2 pixels, symmetric, color #7d0202.
26. Image>Resize, 90%, resize all layers checked.
27. 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.
10 December 2016