Supplies Needed Tube of choice. I used Snowflake by Arthur Crowe. You can purchase Tube and get License# HERE.  Mask of choice. I used AR315_CMC-mask147. You can get it HERE. Font of choice. I used Frosting for Breakfast. You can find it HERE. Scrapkit called Christmas Shimmer by Scrappin With Lil Ole Me. This is a PTU kit that can be purchased HERE.
Elements used in this tag .... Paper16 El58 El8 El187 El El10 El21 El25 El27 El32 El74 El64

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 14, 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 Paper16 and add as a new layer. Open Mask of choice or the one I used (AR315_CMC-mask147). Layers/New Mask Layer/From Image/Source Luminance/Invert Mask Data. Layers/Merge/Merge Group.
Open El58 Paste As A New Layer Resize 45% Add Drop Shadow
Open Tube Of Choice Paste As A New Layer Position And Resize As Needed Add Drop Shadow
Open El8 Paste As A New Layer Resize 25% Add Drop Shadow
Open El187 Paste As A New Layer Resize 25% Add Drop Shadow
Open El Paste As A New Layer Resize 25% Add Drop Shadow
Open El10 Paste As A New Layer Resize 35% Flip Horizontal Add Drop Shadow
Open El21 Paste As A New Layer Resize 15% Duplicate x3 Add Drop Shadow
Open El25 Paste As A New Layer Resize 15% Duplicate Add Drop Shadow
Open El27 Paste As A New Layer Resize 65% Duplicate Resize 75% Add Drop Shadow
Open El32 Paste As A New Layer Resize 55% Add Drop Shadow
Open El74 Paste As A New Layer Resize 11% Add Drop Shadow
Open El64 Paste As A New Layer Resize 15% 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!!