To do this tutorial you will need 

Ismael Racs Tube Snowflake which you can buy HERE the scrapkit is by Rebelious Scraps and is called ChristmasEve  you can buy that HERE
You will also need wsl mask 224 
which you can download from her site

Lets get started open a new 650x650 layer 
Flood fill with colour of choice apply mask and merge group duplicate and mirror apply brightness to this layer of 224,then mergwe these two layers together
Open the merry christmas circle and place where desired open tube of choice and place behind round frame that ive just opened duplicate the tube layer on the bottom layer gaussian blur 10 on the top layer change the opacity to screen merge the two tube layers together open a paper from the kit and place behind the merry christmas circle 
Click nside the frame expand by 6 then invert then on the paper layer hit delete then on the tube layer hit delete ,now put the layers in order paper layer last then tube layer then merry christmas layer adding a drop shadow of choice on the tube layer add penta.com dot 72,4,2
Then merge these three layers together
Using the tree within the kit place on the right hand side of tag adding drop shadow of choice duplicate the tree layer and place behind the merry christmas frame layer that was created before
Using the merry christmas sign adding a drop shadow of choice ,place where desired as well as the bauball hanging from the merry christmas circle frame
Open the present add a drop shadow and place in bottom left hand corner of tag 
Open the snow layer add the now then add your tube of choice adding drop shadow of choice and place were desired 
Using the reigndeer with a drop shadow place on bottom right hand corner of tag 

Add licence and name and all finished