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 :

Scrap Kit of Choice .. I have used a gorgeous PTU kit from Monti called Its Snow Time, which can be purchased at Artistic Minds Inc here.

Mask of Choice .. I have used WSL_Mask84 which can be downloaded from weescotslass here.

Filters required ... Xenofex (Constellation) & Vanderlee (Snowflakes)

Font of Choice .. I have used Snowblind.

Let's get started !

New Image 600x600 and floodfill with white. Open your mask in PSP. New raster, select all, copy and paste into selection Paper 5. New mask layer from image, WSL_Mask84, invert mask data unchecked, and merge group. Resize 105%

Duplicate twice and rename layers Mask 1, Mask 2 & Mask 3. On your first mask layer apply the following Constellation :

Apply the same Constellation to your next mask layer and hit random once. Apply again to your last mask layer hitting random twice. If you decide not to animate your tag, then just skip the duplicate twice.

Copy and paste Frame-square4, resize 65%, rotate left 10 & position top left hand corner. Layer duplicate and mirror. Position bottom right corner.

Using your magic wand, select the center portion of both your frames (don't forget the lil bits), selections modify/expand 3. If you find it easier, use your freehand selection tool and draw around the areas of both frames. Copy and paste Paper 8 below your frame layer,  selections invert and hit delete. Select none.  Drop shadow your frames. I used 2/2/40/4 throughout. 

Copy and paste Tree 5, resize 40% and drop shadow. Position top left frame. Layer duplicate & move to bottom right frame. Copy and paste Tree 3, resize 30% and drop shadow. Position top left frame next to your other tree. Layer duplicate & move to the bottom right frame next to your other tree there. 

Merge down your tree layers and the background layers. Select all. Add the following Vanderlee/snowflakes. Select none.

Copy Snowman-big1, resize 65% & drop shadow. Position in the center.

Copy and paste Fence 5, resize 65% & drop shadow. Position bottom center.
 

Copy and paste Satin bow 1, resize 50% & drop shadow. Position top left hand corner of your top frame. Copy and paste Mittens 5 below your bow layer, resize 40% and drop shadow. Position so it looks like the mittens are hanging from the bow. 

Copy and paste Double bow 16, resize 40% & drop shadow. Position top right hand corner of your bottom frame.  Copy and paste Snowflake hanger 1 below your bow layer, resize 30% & drop shadow. Position so it looks like the hanger is hanging from the bow. 

Copy and paste Moon red, resize 40%, mirror, rotate left 10 & drop shadow. Position top right hand corner.

Copy and paste Xmas tree 3, resize 30% and drop shadow. Position bottom left hand corner.

At this point if you need to, resize your tag. I have used 500x500. Add your copyright and name. I have used Snowblind size 72 with paper 6 as my background. I then added a size 6 fat white gradient glow as well as drop shadow.
 

If you are choosing not to animate, then you can save your tag.

To animate, close off Mask Layer 2 & 3 (the lil eye icon in your layer palette), Edit/Copy Merged and paste as new animation in Animation Shop. Close off Mask Layer 1 and open Mask Layer 2, Edit/Copy Merged and paste after current frame in AS. Close off Mask Layer 2 and open Mask Layer 3, Edit/Copy Merged and paste after current frame in AS. Save as a gif.

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.