To do this tutorial you will need the plugins eyecandy ,penta.com.jeans you can download these from the internet
Ismael Racs Tube Xmas Attitude which you can buy from HERE the scrapkit is by Scrap and tubes and is called Santa is coming to town and you can buy that HERE
Lets get started open a new 650x650 layer 
then within the kit open one of the snowflake layers and place in one of the corners and resize so that you can fit a snowflake in each corner of the tag ,place a snowflake in each corner and merge layers together
Open the square layer and resize to desired size open your tube of choice place inside the square where you want then duplicate this layer on the base gaussian blur ten on the top tube layer change value to screen merge these two tube layers together place behide the frame click inside the frame on the frame layer expand by 2 then on the square layer invert and on the tube layer hit deleate on the keyboard usind xero porcelain on default setting apply twice then penta.com jeans 62,4
Make a new raster layer and on the frame layer click inside and colour this with a colour of your choice merge the coloured layer that you have just created and the tube layer together,on the frame layer add a drop shadow of choice then merge these two layers together ,open a bow from the kit and place on top of square that you have just merged together
Now open the snowman resize as desired and place on the left hand side of the design
Open the tree layer and place behind the snowman layer duplicate and place another one behind the snowman layer merge these two trees together
Open tube layer and place were desired adding a drop shadow of choice
Open the bench resize and place behind tube as if she has just gettin up,add the kitten tube to the side of the bench and merge together
Open the poinsetti tube and place where desired 
Open the snow layer and place on bottom of tag duplicate layer and move down a little then repeat the same steps and merge together then duplicate this layer and move tis down and merge together so the bottom half of the tag is covered in snow ,then open the icles and flip so they face upwards and place on bottom of tag
Open one of the overlays within the kit and place behind the tube,santa,trees and pointsettis
Add the toy train and add drop shadow of choice and place were desired
Open the scroll and place behind tube ,then with font of choice spell out HO HO HO adding eyecandy glow of choice place this on the scroll.If you have any sparkles add them as desired 
Add licence and name and all finished