You will need:

Paint Shop Pro
Scrap Kit by Scrappy Dayz
Brush
Tube of choice - I'm using Elias Chatzoudis who is licensed with My PSP Tubes
Font of choice

Scrap Kit and Brush supplied here

Lets start:

Save the brush to your brushes folder.  Open the scrap kit.  Copy and paste a paper from your scrap kit as a new image.  I'm using paper 2.  Resize by 75%, all layers unchecked.  Change the canvas size to 600x500, new layer, moved to the bottom and flood filled with white. 

Colourise your paper to match a complimentary colour in your tube.  Copy and paste this changed layer as a new image.

Select your rectangle preset, foreground active, and background to null.  Select pattern in your foreground pallet, and choose the one we have just pasted as a new image.  Set angle to 0 and size to 130.  Now with your rectangle preset, set to width 20, draw an outline around the paper on our original canvas.

Convert to raster, and duplicate.  Free rotate the top one by 18 to the left.  Add a drop shadow of H & V = 0, Opacity = 60 and Blur = 12, to both the frame shapes.

Copy the cross stitch layer from the scrap kit, and past as a new layer above the rotated frame.  Colourise to match the rest, and rotate to the left by 18.  Position as I have.  Duplicate this layer and move to the diagonal corner.

Select the heart from you scrap kit, copy and paste as a new layer.  I'm colourising the pearl on mine to match.  Use your Freehand Selection Tool to go around it then colourise.  Position the heart to your liking, and add the same drop shadow.  If like me you want it to look like it is hooked over the frame, zoom in, then using your freehand select tool, feather set to 2, and select the part to be deleted like so:

Then hit delete.

Now add your tube, and add a drop shadow of your choosing.

Now copy and paste a circle from the scrap kit.  Colourise and change the blend mode to Soft Light.  Duplicate twice and arrange to your like below the bottom frame.

Hide the tube and the white background and merge visible.  Unhide all layers.  Add a new layer below your tube.  Select the brush tool and the chosen brush, foreground to black, click your brush where you want it.  Lower the opacity to about 30.

Add your copyright and name.  I added a gradient glow and the same dropshadow I added to my frames.  Crop and save as a jpeg or PNG.  You are done.

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 23rd September 2007 by Faerie Queen.