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 P00005 by Isa
Tube 2235-TR2012 by Tyna Reagen
Tube Harbvest Moon-tubed by A PSP Devil
Tube Criss Etiqueta 10
Tube Halloween_Sheet_1_by_CherokeeRose
Tube 0_9d8fe_1244120e_orig
Marco 0uiji Board Bronwn1
EXIVY_halloweenribbon2
Plugins
consult, if necessary, my filter section here
Filters Unlimited 2.0 here
Graphics Plus - Cross Shadow here

You can change Blend Modes according to your colors.
In the newest versions of PSP, you cannot find the foreground/background gradient ou Corel_06_29.
You can use the Gradient folder of Corel X that you can find here
1. Open a new transparent image 900 x 650 pixels.
2. Set your foreground color to #b8601c,
and your background color to #692a06.

Set your foreground color to a Foreground/Background Gradient, style Linear.

Flood Fill
the transparent image with your Gradient.
3. Effects>Plugins>Filters Unlimited 2.0 - Paper Texture - Canvas,Fine, default settings.

4. 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.

Selections>Promoted selection to layer.
Selections>Select None.
5. Effects>3D Effects>Drop Shadow, color black.

6. Layers>Duplicate.
Image>Mirror.
7. Open EXIVY_halloweenribbon2 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Place
rightly the tube, see my example.
8. Layers>Duplicate.
Image>Mirror.
9. Open the tube 2235-TR2012 by Tyna Reagen - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, to 80%, resize all layers not checked.
Place
the tube in the middle.
Move this layer over the background layer.
10. Activate the top layer.
Open the tube Criss Etiqueta 10 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the tube in the upper left.
11. Effects>3D Effects>Drop Shadow, color black.

12. Open the tube Harvest Moon-tubed by A PSP Devil - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, to 50%, resize all layers not checked.
Move
the tube in the bottom left, voir mon example.
Effects>3D Effects>Drop Shadow, same settings.
13. Open the tube 0_9d8fe_1244120e_orig - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the tube to the left side.
14. Effects>3D Effects>Drop Shadow, color black.

15. Open the tube Halloween_Sheet_1_by_CherokeeRose - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the tube in the upper right.
16. Effects>3D Effects>Drop Shadow, same settings.

17. Open the tube de Isa P00005 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, 2 times to 80% and 1 time to 90%, resize all layers not checked.
Move
the tube in the bottom right.
18. Effects>3D Effects>Drop Shadow, color black.

19. Layers>Merge>Merge All.
20. Image>Add borders, 2 pixels, symmetric, color #6c2a06.
Image>Add borders, 10 pixels, symmetric, color #dc8724.
Image>Add borders, 2 pixels, symmetric, color black.
21. Edit>Copy.
22. Image>Add borders, 50 pixels, symmetric, color white.
Activate the Magic Wand Tool 
and clic on the white bord to select it.
23. Edit>Paste into Selection.
24. Adjust>Blur>Gaussian Blur - radius 20.

25. Effects>Plugins>Graphics Plus - Cross Shadow, default settings.

26. Selections>Invert.
Effects>3D Effects>Drop Shadow, color black.

Repeat Drop Shadow, horizontal -25.

Selections>Select None.
27. Open the frame 0uiji Board Bronwn1 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
28. Sign your work.
29. Image>Add borders, 2 pixels, symmetric, color black.
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.
20 October 2016