Tube of choice i used Zebrush.
You need a licence to use this art, you can purchase one HERE.
FTU City Slickers scrap kit. HERE. Thanks for sharing.
Font of choice i used FortuneCity Outline.
Eye Candy gradient glow.
File new 700x700 will crop later fill with white.
New layer fill with black and white gradient of choice.
Mask new from image select and apply mask merge mask visable.
Resize wordart frame paste as new layer on top center of mask.
Magic wand click in center of frame selections modify exspand by5.
Open skyline button colours grey scale.Resize then paste
as new layer invert delete on keyboard drag below frame
select none. Drop shaddow frame.
Use preset tool set on half moon colour white
draw a moon convert to layer drop shaddow image mirror
place to your own liking in the skyline.
Resize City Slickers wordart paste as new layer in center
of frame on top of paper fill.
Resize tube paste as new layer place to bottom left of frame
drop shaddow twice.
Open bag colour grey scale resize paste as new layer place
bottom left of tubes legs drop shaddow.
Resize newspaper paste as new layer rotate slightly
place bottom right of bag drop shaddow drag below bag layer.
Resize doodle paper cloud paste as new layer place
on top bottom right of frame drop shaddow.
Crop or resize to your liking.
Add url copyright and watermark.
Add name i used 72 text size place on to center
of doodle cloud drop shaddow.
Delete white background.
Save as PNG.
Hope you enjoyed doing my tut, thanks for trying it.