This tutorial was created with PSP X2 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
For the tubes thanks Guismo, Ket, Mar and Nines.
Effects>Plugins
consult, if necessary, my filter section here
VDL Adrenaline - Snowflakes here
Animation Shop here

You can change Blend Modes according to your colors.
In the newest versions of PSP, you don't find the foreground/background gradient (Corel_06_029).
You can use the gradients of the older versions.
The Gradient of CorelX here
Copy the Texture in the Textures Folder.
1. Open the tube calguisxmaslady05122014.
Duplicate with shift+D.
Close the original and work on the copy.
2. Activate the layer of the watermark.
Layers>Delete.
3. 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.

4. Layers>New Raster Layer.
Layers>Arrange>Send to Bottom.
5. Set your foreground color to #bb782d,
et your background color to #501b08.

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

Flood Fill
the layer with your Gradient.
Selections>Select None.
6. Custom Selection 

Selections>Promote Selection to Layer.
7. Effects>Texture Effects>Textures - select the texture Brick066, with these settings.

Selections>Select None.
8. Layers>Duplicate.
Image>Mirror.
9. Custom Selection 

10. Layers>New Raster Layer.
Open the tube ket-varios013 and go to Edit>Copy.
Go back to your layer and go to Edit>Paste into Selection.
Selections>Select None.
11. Custom Selection 

12. Layers>New Raster Layer.
Flood Fill
the layer with your background color #501b08.
13. Selection>Modify>Contract - 2 pixels.
Press CANC on the keyboard 
Selections>Select None.
14. Layers>Merge>Merge visible.
Image>Resize, to 80%, resize all layers not checked.
15. Effects>Image Effects>Offset.

16. Selections>Select None.
Layers>New Raster Layer.
Layers>Arrange>Send to Bottom.
Open the image ChristmasFeelings_9 and go to Edit>Copy.
Go back to your layer and go to Edit>Paste into Selection.
Selections>Select None.
17. Activate the top layer.
Open the tube nieve_nines and go to Edit>Copy.
Go back to your layer and go to Edit>Paste as new layer.
Place
the tube under the legs of the woman.

18. Again activate your bottom layer.
Custom Selection 

Selections>Promote Selection to layer.
Rename this layer "snow 1".
Layers>Duplicate - 2 times and rename the layers snow 2 and snow 3.
Keep selected.
19. Activate the layer "snow 1".
Effects>Plugins>VDL Adreline>Snowflakes
if you use the new version of this plugin: Effects>Plugins>VanDerLee>Snowflakes
(the resunt doesn't change)

Layers>Duplicate.
20. Activate the layer "snow 2".
Effects>Plugins>VDL Adrenaline - Snowflakes, change Random Seed to 75 and ok.

Layers>Duplicate.
21. Activate the layer "snow 3".
Effects>Plugins>VDL Adrenaline - Snowflakes, change Random Seed to 80 and ok.

Layers>Duplicate.
Selections>Select None.
Image>Mirror.
Layers>MErge>Merge Down.
Close this layer and activate the layer Copy of snow 2.
Image>Mirror.
Layers>Merge>Merge down.
Close this layer and activate the layer Copy of snow 1.
Image>Mirror.
Layers>Merge>Merge Down.
Keep this layer visible.
Activate the top layer.

22. Open the tube calguisnoel07122014 and go to Edit>Copy.
Go back to your layer and go to Edit>Paste as new layer.
Move
the tube to the right side.
23. Open the tube MD-ThreeWiseMen and go to Edit>Copy.
Go back to your layer and go to Edit>Paste as new layer.
Move
this tube at the bottom left.

24. Layers>New Raster Layer.
Flood Fill
the layer with your background color #501b08.
Selections>Select All.
Selections>Modify>Contract - 2 pixels.
Press CANC on the keyboard.
Keep selected.
Set your foreground color to white #ffffff.
Flood Fill
the selection with color white.
Selections>Modify>Contrac - 2 pixels.
Press CANC on the keyboard.
Selections>Select None.
25. Sign your work on a new layer.
Animation
1. Edit>Copy Special>Copy Merged.
Open Animation Shop and Edit>Paste>Paste as new animation.
2. Go back to PSP.
Close the layer snow 1 and open the layer snow 2.
Edit>Copy Special>Copy Merged.
Go back to Animation Shop and go to Edit>Paste>Paste after the current frame.
3. Again go back to PSP.
Close the layer snow 2 and open the layer snow 3.
Edit>Copy Special>Copy Merged.
Go back to Animation Shop and Edit>Paste>Paste after the current frame.
4. Edit>Select All.
Animation>Frame Properties and set to 25.

Animation>Resize the animation - to 800 or 900, as you like.
5. Check the result clicking on View
and save as gif.

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.
4 December 2019