This tutorial is my design if it is similar in anyway to another tutorial 
this is totally coincidental.
I am using the Work of Joel Adams but you cant buy his tubes not yet
you will need a licence to use his work.
I am using  Seduction by oOoLaLa Scraps can be bought   HERE 
Lets Begin:
Open psp and open a 600X600 new tranparent raster layer
Open blings from the kit duplicate and mirror merge together
Open up a ribbon from the kit and duplicate to make a frame erasing the excess 
Open up a paper from the kit duplicate on the bottom layer gaussian blur 10 
top paper layer opacity screen merge two layers together
Open up your tube layer and do the same steps then
with magic tool click inside frame expand by 2 click on paper layer and hit invert
deleat then click on tube layer and hit deleat
Open up tube and place were desired and add drop shadow
open up any other elements in the kit and add as desired
Add Your licence and name