This tutorial was written by me on January 7th, 2010.
using PSP X2 but any version will work and for those who have working knowledge of psp. Any similarity to any other tutorial is purely coincidental.
 
Supplies needed for this tutorial:
Tube of your choice, I'm using a Jennifer Janesko, must use with a valid license, can be purchased at CILM.
The wonderful kit is a FTU from Doris at Scraps Dimension.  Thank you. Visit her blog to download, please leave some love when you grab it.
Mask: Valentine2 from Vix HERE
Font: P22Ruthie
 
Open a new canvas 600 x 600 floodfill with white. Add a new canvas, Selections ~ Select all.
Add a drop shadow of your choice as you go. 
From the kit open paper of your choice, copy & paste into selection. Deselect.
Apply MaskValentine2. Layers ~ Merge Group.
Copy and paste as a new layer Glitter Frame2 in to your canvas, resize by 70%
*Adjust ~ Sharpeness ~ Sharpen.
Copy and paste as a new layer Glitter Frame, resize by 70%
Add same sharpen *
Resize Heart of Roses by 65% and paste in to your canvas as a new layer.
Open Frame3, copy & paste as a new layer, resize by 47%
Paste paper3 below Frame. Resize.
Paste tube of your choice below the frame and above paper2, resize to fit frame.
With selection tool, select inside frame.
Selections ~ Invert. In your keyboard hit delete to get rid of part of rhw paper and tube we don'r need.
Add elements of your choice, see my sample tag and use as a guide.
Here is how much % I resized elements in my sample tag:
 Flower 3: 30%
Flower 4 20%
Bow7: 20%
Valentine Frame: 20%
Pillow 25%
Wine Glass: 28%
ValentineChampagneGiftBox: 25%

When you are happy with it add copyright and your name.
X out the white backgroud layer. Merge visigle all layers left.
Save as a PNG. You're done!

Thank you for trying my tutorial. Please feel free to email me if you have any question.
Leave any comments you may have.