This tutorial was written by me. Any resemblance to any other tutorial is pure coincidence. Please DO NOT claim this tutorial as your own. It was written in PSP 9 but should be compatible with any version of PSP. 

I am using the artwork of Anna Liwanag. You need a license to use this tube.  You can purchase this tube at CDO 

I am using the PTU kit Garden Party  by Ladyhawwk Designs.  You can find this kit at CDO 

Open new image 700 x 700 

Edit, copy Frame 2 

Edit, paste, paste as new layer 

Image, resize 70% 

With your magic wand click inside of the frame 

Selections, Modify, Expand by 8 

Edit, copy Paper 8 

Edit, paste, paste as new layer 

Layers, arrange, send to bottom 

Selections, Invert 

Edit, Clear 

Selections, Select none 

Select Raster 2 

Effects, 3D Effects, Drop Shadow, Settings of: 

Vertical : 2 

Horizontal: 2 

Opacity: 50 

Blur: 6 

Color: Black 

Shadow on new layer NOT Checked 

Edit, copy Tube 

Edit, paste, paste as new layer 

Image, resize to fit your tag 

Effects, 3D Effects, Drop Shadow, Same Settings 

Edit, copy Ele 31 

Edit, paste, paste as new layer 

Move to place in front of the tubes cut off legs 

Image, reesize 50% 

Effects, 3D Effects, Drop Shadow, Same Settings 

Select Raster 2 

Edit, copy Ele 8 

Edit, paste, paste as new layer 

Image, resize 60% 

Move to the left side of the frame 

Effect, 3D effects, Drop Shadow, Same Settings 

Select Raster 2 

Edit, copy Ele 24 

Edit, paste, paste as new layer 

 
Image, Mirror 

Move to the right side of the frame. Part of the cart will be behind the tube. I moved it over so you could see just about all but the handles 

Image, Resize 60% 

Effects, 3D Effects, Drop Shadow, Same settings 

Select Raster 2 

Edit, copy Ele 34 

Edit, paste, paste as new layer 

Image, Mirror 

Image, resize 80% 

Move to the left side of the tag 

Effects, 3D effects, Drop Shadow, Same settings 

Edit, copy Ele 21 

Edit, paste, paste as new layer 

Move behind the tube on the left. Making sure it is behind the pink flowers box. Move around and down some. See my tag for placement 

Image, resize 60% 

Effects, 3D Effects, Drop Shadow, Same Settings 

Layers, Duplicate 

Image, Mirror 

Make sure once you mirror this you move so it is behind the cart of flowers and not in front 

Edit, copy Ele 6