Mermaid - FTU

Scrapkit - Tale of the Deep Blue Sea by MTA - HERE

Mask - HERE #9

Tube - The Paper Shelter - HERE

***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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P4 - apply mask/merge group

E58 - resize 90%

Frame3

E73 - resize 35%

E49 - resize 45%

E56 - resize 35%

E7 - resize 35%

Image7 - resize 60%

Image5

E25 - resize 35%

E10 - resize 35%

E41 - resize 25%

E15 - resize 25%

Position tube

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

Wally