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 21_homme_animabelle
Imagen Texture-coleur-et-gris-helenen-6
Mist HI0007 by Isa
Tube animaux_0103_lisat
122_tube_noel_p1_animabelle
Texto Christmas Happy - GTD Christmas music WA1
Plugins
consult, if necessary, my filter section here
Mura's Meister - Perspective Tiling here

You can change Blend Modes according to your colors.
1. Open a new transparent image 950 x 700 pixels.
2. Set your foreground color to #8e0b13,
and your background color to #f7e1d4.

Flood Fill
the transparent image with your foreground color #8e0b13.
3. Selections>Select All.
Selections>Modify>Contract - 5 pixels.
Press CANC on the keyboard 
4. Flood Fill
the selection with your background color #f7e1d4.
5. Selections>Modify>Contract - 2 pixels.
Press CANC on the keyboard.
6. Flood Fill
with your foreground color #8e0b13
Keep selected.
7. Layers>New Raster Layer.
Open the image coleur-et-gris-helenen-6 - Edit>Copy.
Go back to your work and go to Edit>Paste into Selection.
Selections>Select None.
Change the Blend Mode of this layer to Luminance (legacy).
8. Layers>Duplicate.
Image>Resize, 90%, Resize all layers not checked.
9. Effects>3D Effects>Drop Shadow, color black.

Repeat Drop Shadow, but vertical and horizontal -10.
10. Layers>Duplicate.
Image>Resize, 80%, Resize all layers not checked.
11. Layers>Duplicate.
Image>Resize, 80%, Resize all layers not checked.
Close this layer and activate the layer below.

12. Layers>Merge>Merge visible.
13. Keep selected this layer

Selections>Load/Save Selection>Load Selection from Disk.
Look for and load the selection sel_64_nines.

Selections>Promote Selection to Layer.
14. Effects>Reflection Effects>Feedback.

Selections>Select None.
15. Activate again the layer Merged.
Selections>Load/Save Selection>Load Selection from Disk.
Look for and load the selection sel_65_nines.

Selections>Promote Selection to Layer.
16. Effects>Reflection Effects>Feedback.

Selections>Select None.
17. Activate again the layer Merged.
Selections>Load/Save Selection>Load Selection from Disk.
Look for and load the selection sel_66_nines.

Selections>Promote Selection to Layer.
18. Effects>Reflection Effects>Feedback.

Selections>Select None.
19. Activate another time the layer Merged.
Selections>Load/Save Selection>Load Selection from Disk.
Look for and load the selection sel_67_nines.

Selections>Promote Selection to Layer.
20. Effects>Reflection Effects>Feedback.

Selections>Select None.
21. Close the layer Merged.

Layers>Merge>Merge visible.
Keep this layer selected (you may re-open the bottom layer).

22. Layers>Duplicate.
23. Image>Canvas Size - 950 x 800 pixels.

24. Effects>Geometric Effects>Perspective vertical.

25. Effets>Modules Externes>Mura's Meister - Perspective Tiling.

Layers>Arrange>Send to Bottom.
26. Re-open and activate the closed top layer.

27. Selections>Select All.
Selections>Float.
Selections>Modify>Contract - 10 pixels.
28. Open the tube HI0007 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, 80%, Resize all layers not checked.
Place
rightly the tube into the selection.

Selections>Invert.
Press CANC on the keyboard.
Selections>Select None.
29. Layers>New Raster Layer.
Layers>Arrange>Send to Bottom.
Floof Fill
with your background color #f7e1d4.
30. Activate the top layer.
Open the tube animaux_0103_lisat - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, 50%, Resize all layers not checked.
Move
the tube in the lower left.
31. Effects>3D Effects>Drop Shadow, color black.

32. Open 122_tube_noel_p1_animabelle - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, 50%, Resize all layers not checked.
Move
the tube in the upper left.
With the Pick Tool
, raster and rotate a bit the tube.

Effects>3D Effects>Drop Shadow, same settings.
33. Open the text Christmas Happy - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Placer
the text in the upper middle, see my example.
34. Open the tube 21_homme_animabelle - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, 80%, Resize all layers not checked.
Move
the tube to the right side.
Effects>3D Effects>Drop Shadow, same settings.
35. Layers>Merge>Merge All.
36. Image>Add borders, 2 pixels, symmetric, foreground color #8e0b13.
Image>Add borders, 20 pixels, symmetric, background color #f7e1d4.
37. Sign your work and save as jpg.
The tubes of this versions are by Mina and Annytubes


If you have problems or doubts, or you find a not worked link, or only for tell me that you enjoyed this tutorial, write to me.
My mail is in the menu on the top of the page.
16 Novembre 2017
My tutorials and my translations are registeredi