This tutorial was written by me on Dec 9th, 2009 Using PSP X2 but version will work and for those who have working knowledge of PSP.
Any similarity to any other tutorial is purely Coincidental.

Supplies needed:

I’m using a Suzanne Woolcott tube. You can but HERE
Scrap kit is a PTU by Sticky Kisses called Christmassy. You can find HERE Thank you!
Pluggin MuRa’s Meister/ Copies
Mask12 by Vays find her blog HERE
Word Art & cloud by me, download HERE
Font: 2Peas Sunshine.
Let’s start
Open new canvas 600 x 600 and floodfill with white.
*Add a Drop shadow as you go and Sharpen if you  need to.
Add a new layer, select all.
Paste into selection paper 3 and apply mask 12. Merge Group.
Open Snowflake1 element resize by 25% apply plugging MuRas filter with the following settings:

Resize Frame3 by 62% copy & paste to your canvas as a new layer.
With Magic Wand tool select inside the frame and floodfill with paper 6.
Copy & Paste word art.

Paste the following elements above the paper and below the frame in this order:
Owl by 28%
Gcz-Gingerbread-Cottage by 70% Duplicate and resize 80% Mirror.
Tree1 by 60% Mirror.
Add now Cloud provided with my supplies.

Now, paste the following elements above the Frame Element:
Bow 4 resized by 50%
Bell resized by 30%
Ornament 2 resized by 25% rotate 12 left
Ornament 3 resized by 25% rotate 13 right.
Tree 2 resized by 30%
Santa resized by 60%
Snowman resized by 40%
Gift2 resized by 50%
Gift red resized by 33%
Place now the tube of your choice.

Add copyright, your name ( I used plugging Eye Candy/Glass & Gradient Glow)
Hide white background layer and save as PNG.

Thank you for trying my tutorial. If you have any question please email me.

Coments are welcome.