Tube of choice i used Ismael Rac.
You need a licence to use this art,you can purchase one HERE.
PTU sweet Christmas HERE.
Trese Mask256.Thanks for sharing.HERE.
Eye Candy gradient glow plugin.
Font of choice i used CF SnowBall.
Drop shaddow throughout.22.214.171.124.
File new 650x650,fill with white.
Copy and paste paper6.as new layer.Mask new from image,
select and apply mask,merge mask visable.
Resize99 by75,paste as new layer on top center of mask.
Magic wand click in center,modify exspand by5.
Resize paper9.by60.Paste as new layer,invert hit delete.
Drag below frame,drop shaddow frame.
Resize tube by28.Paste as new layer inside right of frame,
sharpen then drop shaddow.
Resize9.by45,paste as new layer,bottom right inside frame.
Sharpen,drop shaddow.Duplicate image mirror image flip.
move just above original,duplicate image mirror,move top left.
Resize18.by45.Paste as new layer bottom right of frame,
Sharpen then drop shaddow.
Resize7 by 45.image mirror,paste bottom right of 18.Drop shaddow.
Resize2 by45.Paste as new layer bottom left of frame,sharpen,drop shaddow.
Resize36.by45.Paste as new layer,bottom right of7.
Resize38 by45.Paste as new layer on top bottom left of mask,duplicate,image mirror.
Resize63 by35.Paste as new layer on top bottom right elements,drop shaddow.
Resize73,by35.Paste as new layer bottomright of45.sharpen,drop shaddow.
Resize35.by35.Paste as new layer,bottom center of frame sharpen,drop shaddow.
Duplicate resize by75,rotate slightly right. place to right of original.
Resize 66 by10.Sharpen,drop shaddow,duplcate3times,
place one each between merry Christmas words.
Resize 97 by90.Paste as new layer on top center of mask.
Use deformation tool to stretch a little around frame.
Add url copyright and licence number.
Add name bottom right of tag.Add EC gradient glow then drop shaddow.
delete white background,save as PNG.
Hope you enjoyed doing my tut,thanks for trying it.