You will need:
Paint Shop Pro
3 compatible images and 1 tube.  I'm using the art of Greg Horn.  You can purchase his art from CILM
Xero Filters HERE
Mask of choice
Two fonts of choice
 

Open a new canvas, flood filled with white 600 x 500.  Copy each of your images and paste to the canvas, arranging as you like.  Take your Freehand lasso tool, feather set to 30, selection type: point to point.  Lower the opacity of your top image, so that you can see the image below, and select around the subject of your image with your lasso tool, and over the over lapping edges like so:

Hit delete a couple of times, then select none.  Change the opacity back to 100%.  Select the next over lapping image, and repeat the last steps.  Once happy with the way it looks, hide your white background and merge visible.

Duplicate the layers once, and hide the top layer.  On the original, apply the filter Xero/Lithograph using these settings.

Or play around until you get the effect you want.  Unhide your copied layer, and change the blend mode to Luminance, and merge visible.  Duplicate the layers again, hide your copy, and on your orginal apply Xero/Softmood with the following settings:

Again play around, or click random a few times until you get something you like.  Unhide your copied layer, activate it and change the blend mode to Soft Light.  Merge visible.  Duplicate once more, hide the copy, and on the original apply Xero/Fritillary with these settings.

Again, feel free to play around until you get the effect you like.  Unhide the copy layer, and lower it's opacity to 75%, and merge visible.

Unhide your background layer.  Next go to Layers/ Load/Save Mask /Load Mask from Disk, and apply a mask of your choice.  I'm using Mask099, which I believe is a standard mask that comes with your PSP.  Settings fit to canvas, invert unchecked.  Click OK.  With the mask layer activated, take your pick tool, and pull out the nodes until the mask fills the whole canvas.  Then when you are happy, merge group.

I lower my opacity now to 80%, you do as you like.  Copy and paste your tube as a new layer, resize and position to your liking.  Add a drop shadow of Vertical and Horizontal = 0, Opacity = 40, and Blur = 10, with shadow on new layer checked.  On your pallet now the tube and shadow on two different layers, and are locked together so if move one you move the other.  Unlock these by activating one of these layers, and clicking on the Layer Link Toggle, next to the blend modes.  Repeat clicking until it reads 'None'.

On your shadow layer, with the pick tool activated, hover over the top node.  You will have a rectangle shape appears next to your curser.  Whilst here, hold down your shift key on your keyboard.  The rectangle shape now slants.  Still holding shift, click and drag your shadow to the left or right, depending on which way your tube is facing.  Mine is facing to the right, so I've dragged my shadow to the left.  Take your finger off shift, and drag the node down slightly to lower the length of the shadow.  Now move your shadow until the feet are hiding neatly behind the feet of your tube, and relock these two layers together again by click on the Layer Link Toggle until both layers have the same number lock on them.  Once locked you can then move them both about by only moving one layer.

Add the same drop shadow to your tube layer, this time uncheck the shadow on new layer.

Resize at this point if you feel your tag is too big.  I'm happy with the size of mine.  Next add a suitable phrase or word art of choice.  I'm using a quote from the Elektra movie: 'I'm not a good person to get involved with.', in black.  Position to your liking, then add a drop shadow of H & V = -2, Opacity = 81, Blur = 0, and colour white.  Apply a drop shadow again, but the same as you added to the tube.

Add your name in font of choice, adding the same drop shadows as you added to the quote.  Add your copyright, and save as a jpeg or png file.

I hope you enjoyed this tutorial.

Please feel free to link to this tutorial, and/or print it out for your own personal use, but DO NOT copy it in ANY way to put on-line, pass out, or re-write without my permission.  Any resemblance to any other tutorial like this is purely coincidental.   Thank you.  This tutorial was written on the 7th May 2009 by Faerie Queen.