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
vos versions ici
For this tutorial, you will need:
Material here
Tube CF-414 by CrisFlora.
Image HighFour_Winter_Joy_Paper10
mtfp_466_misted_snow_lanscape
NOEL 10.11.10.01 tubes mists corinne vicaire
Tube HighFour_Winter_Joy_Element51
Tube HighFour_Winter_Joy_Element52
Tube HighFour_Winter_Joy_Element48
Tube CAL-1445-111916
calendario_diciembre_2016_nines
Plugins
consult, if necessary, my filter section here
Filters Unlimited 2.0 here
Tramages - Pool Shadow here
Filters Tramages 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

You can change Blend Modes according to your colors.
1. Open a new transparent image 1000 x 700 pixels.
2. Selections>Select All.
Open HighFour_Winter_Joy_Paper10 - Edit>Copy.
Go back to your work and go to Edit>Paste into selection.
Selections>Select None.
3. Open the tube mtfp_466_misted_snow_lanscape - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Image>Resize, to 80%, resize all layers not checked.
4. Effects>Image Effects>Offset.

5. Open the tube NOEL 10.11.10.01 tubes mists corinne vicaire - 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 to the left side.
6. Effects>3D Effects>Drop Shadow, color black.

7. Open HighFour_Winter_Joy_Element51 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the element at the bottom left.
8. Effects>3D Effects>Drop Shadow, color black.

9. Open HighFour_Winter_Joy_Element52 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the tube at the bottom left.

Effects>3D Effects>Drop Shadow, same settings.
10. Open HighFour_Winter_Joy_Element48 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the tube to the right side.
Effects>3D Effects>Drop Shadow, same settings.
11. Open the tube CAL-1445-111916 - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Erase the watermark.
Image>Resize, to 50%, resize all layers not checked.
Move
the tube at the bottom right.

Effects>3D Effects>Drop Shadow, same settings.
12. Open the tube CF-414 by CrisFlora - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the tube at the bottom left.
13. Effects>3D Effects>Drop Shadow, color black.

14. Open calendario_diciembre_2016_nines - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.
Move
the Calendar at the top, as below.

15. Layers>Merge>All.
16. Image>Add borders, 2 pixels, symmetric, #93acc0.
Image>Add borders, 20 pixels, symmetric, color white #ffffff.
Image>Add borders, 2 pixels, symmetric, #93acc0.
17. Image>Resize, 90%, resize all layers checked.
18. Image>Add borders, 30 pixels, symmmetric, color white.
19. Activate the Magic Wand tool 
clic on the 30 pixels bord to select it.
20. Set your foreground color to #3b5c7f
set your background color to #b6d3e6.

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

Flood Fill
the selection with your gradient.
21. Effects>Plugins>Tramages - Pool Shadow, par défaut.

Selections>Select None.
22. Image>Add borders, 2 pixels, symmetric, #93acc0.
23. 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.
29 November 2016