Elf - PTU

 Scrapkit - Yvette's CU Pack #36 - HERE

Mask - Your choice

Template - #48 by Becky - HERE

Tube - Supplied in pack

***Disclaimer***

This tutorial is of my own creation. I am using PSP2019. Please leave a thanks when downloading.  If I am using a template, I always start at the bottom and work my way up. If using a FTU or PTU tube - please don't use without proper copyright. Always drop shadow as you go. If you try one of my tuts, I would love to display it on my blog....thanks

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Open template and delete copyright layer, white layer and text layers

Image/canvas size/800x800

BG1 - resize 40%

Apply mask/merge group

Duplicate

Oval2 bg - flood fill

Oval2 - bg1

Oval1 - flood fill different color

Effects - texture/straw wall default

Thin strip - flood fill

Frame - resize 30%

Rectangle frame fill - bg2 - resized 30%

Frames - flood fill

Frame fill - flood fill light color

E17 - resize 15%

Tube - resize 25%

Position as you see fit

E2 - resize 10%

E12 - resize 10%

E11 - resize 8%

E3 - resize 10% 

Duplicate/mirror

E8 - resize 10%

E13 - resize 8% - position

Duplicate/position

Merge visible/crop/resize as needed/add proper copyright