This tutorial is my design if it is similar in anyway  to another tutorial this is totally coincidental.
I am using the Work of Keith Garvey you can buy his work HERE  Although this tube is in the xmas 2008 free tubes
and is not on sale yet
you will need a licence to use his work.
I am using Distinctively Auri  kit Shabby Grunge which can be bought  HERE
you will need WSL mask 105 which can be downloaded fron HERE
Lets Begin:
Open psp and open a 600X600 new white raster layer
open one of the papers from the kit copy and paste it as a new layer
open up the mask layer and  minamize it for now
open layers ,new mask layer from image scroll down to the name of your mask Wsl mask 105
with only the source luminance ticked hit apply
merge group 
Open up the frame layer and place in background
Open up the paper layer of choice
position where desired

Click in side your frame modify expand by two
then click on the paper layer invert and hit delete on the keyboard.
open a tube of choice resize till it fits nearly in to the frame you might have to sharped a few times
position as desired

Click in side your chosen frame modify expand by two
then click on tube layer invert and hit delete on the keyboard.
merge the frame the tube layer  together add drop shadow of choice. 
Open one of the doodles in the kit and resize it smaller soit fits into the right hand corner of tag
then duplicate it and mirror
then duplicate that layer anfd flip
then duplicte that layer and mirror
you should have a doodle in everycorner now
merge all as one layer
Open up any of the elements that came with the kit
place were desired adding a drop shadow 
Open your main tube and place were desired add a drop shadow of choice 
Add Your licence and your watermark
This tutorial was written 20 November 2008
Registered with T.W.I