This tutorial was written assuming you have a working knowledge of PSP.  This came from my imagination and any resemblance to another tutorial is coincidental.

Supplies Needed:

:|: Tube :|:

Mermaid Girl by Alex Prihodko

:|: Kit :|:

Fantasy Goddess by PinkParadox

:|: Template :|:

None

:|: Mask :|:

WSL_Mask105 by weescotslasscreations

:|: Fonts :|:

Victor's Pixel Font

Great Vibes

:|: Elements & Papers :|:

Fantasy Goddess-E61

Fantasy Goddess-E89

Fantasy Goddess-E97

Fantasy Goddess-E101

Fantasy Goddess-E102

Fantasy Goddess-E105

Fantasy Goddess-E110

Fantasy Goddess-E112

Fantasy Goddess-E113

Fantasy Goddess-E123

Fantasy Goddess-E124

Fantasy Goddess-E125

Fantasy Goddess-F12

Fantasy Goddess-P2

Fantasy Goddess-P11

Let's get started!!

Open up a new PSP project (700x700, transparent).  C/P/R/S Fantasy Goddess-F12, duplicate, put them side by side and overlap them a little then merge them together.  Take your magic wand and click inside each frame and expand by 3.  C/P/R/S Fantasy Goddess-P2 above the frame layer, invert and delete excess paper.  Activate the frame layer and place a dropshadow.

Now C/P/R/S your tube and place it in the middle of the two frames and add a dropshadow.  Now open all your elements, c/p/r/s as preferred and place behind your tube layer as you want them placed or use my example as a reference.  To get the sand I duplicated the sand element 3 times, merged them together and then deleted the sand that was not underneath the tube.

Now c/p Fantasy Goddess-P11 above the background layer and apply the mask to it.  I merged the group containing the mask and then resized it behind one of the circle frames, then duplicated and positioned the second one behind the second circle frame.  Now add your name (I used Eye Candy 4000 - Gradient Glow & Glass plugins) and copyrights, save as .png file and you're finished!