Feel free to use my tutorial as a guide and
have fun giving it your own spin.

This tutorial assumes you have a working knowledge of PSP.

Needed Supplies & Filters :

Tube of Choice .. I am using the work of Elias Chatzoudis. This particular tube is part of the MPT Christmas gift to their customers this year and is not available for purchase. Elias has many more gorgeous Christmas tubes. As always you must always have a license to use. Please do not use his work without purchasing through MPT here.

Scrap Kit of Choice .. The scrapkit I have used was also part of the package MPT customers received this year for Christmas and is not available for purchase. Pls feel free to substitute a similar kit you have if you don't have this one.

Mask of Choice .. I haved used WSL_Mask84 Weescotslass which can be downloaded here.

Font of Choice .. I am using Trebuchet MS. 

Let's get started !

Open mask in PSP. New raster layer 600x600 & floodfill with white. New raster layer, select all, paste into selection Paper 4.

New mask layer from image, WSL_84, invert mask data unchecked, and merge group. Resize 105%.

Copy and paste Holly frame 01 and drop shadow. I have used 2/2/40/4 throughout.
 

Copy and paste Frame 3 & resize 90%.
 

Using your magic wand or selection tool, select the middle area of your frame. Copy and paste Paper 5, selections invert and hit delete. Select none and drag this layer beneath your frame layer.
 

Copy and paste Frame 01 and drop shadow. 

Copy and paste your tube & duplicate layer. Close off the duplicate layer and drag your original tube layer beneath your red frame layer.

Using your selection tool, select an area similar to this one. 

Hit delete & select none.

Open your duplicate tube layer and erase the bottom portion of your tube that is covering the frame. You want it to appear your tube is coming out of the frame.

Copy and paste Pointsettia 1, image rotate left 90, resize 50% & drop shadow. Position bottom corner of your frame. Layer duplicate and mirror.

Copy and paste Wreath bow 1, resize 50% & drop shadow. Position top right hand corner. 

Copy and paste Ornament 03, resize 50% & drop shadow. Position hanging from your wreath bow. 

Copy and paste Present 01, resize 50% & drop shadow. Position bottom right hand corner.

Copy and paste Candycane 01,  resize 50%, drop shadow and rotate right 45. Position just above your present. 

Copy and paste Word art 2, resize 75% and position bottom of your frame. I have added the following gradient glow & drop shadow.

X out white background, merge visible.
Open white background, resize to your liking (I used 500x500).

Add copyright & add your name on your ornament. I used Trebuchet MS size 14 white.

Save and you are done.

I hope you have enjoyed my tutorial.
Pls feel free to experiment and use my tutorial as a guide.

Please feel free to send me your results.
I'd love to see what you came up with.