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  you will need a licence to use his work.
I am using  Be my Valentine by KnC Srapz can be bought   HERE 
you will need wsl mask 181 which can be downloaded from HERE
Lets Begin:
Open psp and open a 600X600 new tranparent 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 181
with only the source luminance ticked and apply
merge group

Now open up the frame you wish to use place it in the side of the tag 
open your tube as a new layer position it were desired within the frame
duplicate tube on the first layer gaussian blur 10
on top layer blend mode screen the merge the two layers together.
open up a paper from the kit ,click with magic wand within the frame then modify by expand by 4
then click the paper layer and invert deleat,then click on tube layer and do the same ,you should now have only 1 layer comprising of the paper,tube and frame
duplicate these steps again so you now have two frames put one at the top left and second one bottom right
open up the elements in the kit and add as desired
Add drop shadow of choice to the frames
 place your artist tube infront of frames and elements,
add a drop shadow to your tube layer 
Add Your licence and name