Supplies Needed Tube of choice. I used Mittens by Keith Garvey. You can purchase Tube and get License# HERE.  Font of choice. I used AtlandSketches BB. You can find it HERE. Scrapkit called A Taste Of Christmas by Freek's Creations. This is a PTU kit that can be purchased HERE.
Elements used in this tag .... Frame2 Paper1 Hat Top Hat Tree Candle Mistletoe Stocking Candy Jar Candy1 Snowflake
This tutorial is written for those who have a working knowledge of PSPx4 (any version should work). This tutorial is of my own creation and was written on December 21, 2013. Please do not copy and paste on any other site, forum or blog. This tutorial is copyrighted to me only. Any resemblance to any other tutorial is purely coincidental.
Let's Get Started.  Any Questions Please Check My Example Tag. (Remember to save often)

Open new image 600x600. Add new raster layer and flood fill #FFFFFF.
Open Frame2 Paste As A New Layer Resize 70% Add Drop Shadow
Open Paper1 Paste Below Frame Remove Excess Paper
Open Tube Of Choice Paste As A New Layer Position And Resize As Needed Add Drop Shadow
Open Hat Paste As A New Layer Resize 70% Add Drop Shadow
Open Top Hat Paste As A New Layer Resize 40% Add Drop Shadow
Open Tree Paste As A New Layer Resize 50% Add Drop Shadow
Open Candle Paste As A New Layer Resize 40% Add Drop Shadow
Open Mistletoe Paste As A New Layer Resize 30% Add Drop Shadow
Open Stocking Paste As A New Layer Resize 25% Add Drop Shadow
Open Candy Jar Paste As A New Layer Resize 45% Add Drop Shadow
Open Candy1 Paste As A New Layer Resize 25% Add Drop Shadow Duplicate
Open Snowflake Paste As A New Layer Resize 30% Duplicate x2 Add Drop Shadow
Add Name and Copyright info.
Merge visible
Resize 80% (if desired)
Save as a PNG!

I would ♥ to see your results. E-Mail me a copy HERE and I will add it to my site!!