You will need:
Paint Shop Pro
Two image of choice along with a tube from the main image
I'm using the art of Martin Abel.  You may purchase his art through CILM
Fonts.  I'm using Marker and Androgyne

Lets get started.
Open your image, and crop it as desired to a postcard size rectangle. 
 
If you are the using the same image as me you might want some sunshine.  First take you lasso tool, selection type - point to point, mode - replace, and feather set at 10.  Using your lasso, select around your image where you would like the sunburst to go.  My image is set on a white border, so I'm selecting around the coloured edge.   Selection/Modify/Expand by 3.
 
Next go to Effects/Illumination Effects/Sunburst and select the following settings and colour.
 
 
Your horizontal and vertical will change depending on where you move your cross in the 'before' window.  Click OK, and select none.
 
Then go to Image/Add Border, and a black border, 2 pixels, symmetric ticked.  Next add a white border of 10 pixels.  This is your postcard.  Take your text tool, using a suitable font (I'm using Androgyne) and type in where your postcard is from.  Merge visible.
 
Open a new canvas 700 by 700 with a white background.  Don't worry we'll resize the tag later.  Add a new layer using a bright sunny gradient, style sunburst, floodfill the layer.  Add a mask of choice, and merge group.
 
Copy your postcard and paste it as a new layer on your new canvas, and resize by 68%, using Bicubic, resize all layers unchecked.  Add a drop shadow with the following settings:
 
 
Back on your postcard canvas from where you copied the postcard.  Add a new layer and floodfill with white.  We are going to make a reverse of the postcard using this as a size guide.
 
Take your pen, solid line set at line width 2, foreground - black, background - null.  Draw a straight line from top to bottom of your canvas.  Do not start right at the top, or finish right at the bottom.  Use my finish tag as the example.  Position to the right, giving yourself more space to the left than the right.  Convert to raster.  With your pen again, draw a horizontal line on the right hand panel.  Convert to raster, duplicate once, move the line further down underneath the original line (see finished tag), and merge down.  Duplicate, twice and move both down at equal space to the first.  Merge these down so all your horizontal lines are merged together.
 
Merge visible.  You should now have a blank postcard back.
 
Lets make a stamp for our postcard.  Take another image by the same artist.  It doesn't matter what, what every you think would make a nice postage stamp.  Crop the image to the shape of a stamp around the part of the image you want.  Or if you want it all, resize it to around 130 wide to 150 high.  Convert to raster.  Add a new layer, and flood fill with white.
 
On your white layer, go to Effects/Distortion Effect/Waves and apply the following settings:
 
 
Click OK.  Move this layer to the bottom.  On the image layer, resize by 85%, and merge visible.  Add your stamp price to your stamps.  Merge visible.  Copy your stamp.  On your postcard back, paste as a new layer, and resize to something that looks the right size for a stamp.  I resized mine to about 65%.  Move into the top right hand corner and add the same drop shadow as you used on your postcard on the main canvas.  Merge visible.
 
We are now going to make the postmark.  Select the eclipse tool, set to circle, line width 2, background black, foreground null.  Draw out a circle over your stamp.  Do not convert, we are going to use it for the text.  Add a new layer.  Take your text tool and select font Century Gothic, size 18, and hover over the edge of the circle until the 'A' has a curved line under it.  Then click and write your place text.  I'm going with Miami Beach.  FI.  Click OK.  Move the text around the circle until it sits at the top, then convert to raster.  Using your Pick tool take a corner node, and make a size ideal for sitting inside the circle.  Next take your text tool, same font, and type in your date.  Hide your postcard and merge visible.
 
Now we'll do the wavy lines across our post mark.  Take your pen tool, line size 2, foreground black, background null, and draw a line across your circle postmark and stamp.  Convert to raster and duplicate twice.  Move the duplicates down so they are equally apart, and merge them together.  Apply the wave filter again with the following settings:
 
 
Click OK, and merge down to the circle.  Then go to Effect/Distortion Effect/Displacement Map with the following settings:
 
 
Click OK and lower the opacity to 60.  Merge visible.
 
Now add your message to your postcard and a made up address.  I'm using the font Marker for this.  Once happy, merge visible.  Copy your finished postcard, go to your main canvas, and paste as a new layer.  Resize by 68% and add the same drop shadow.
 
Rotate each side of the postcard, one to the left, the other to the right anything between 10 and 20 degrees, and position to your liking.  Now take your tube, copy and paste as a new layer on your canvas, resize to your liking, and add a drop shadow.  I added the following. 
 
 
Add your name using the Marker font.  Add the same drop shadow you added to your tube.  Hide your white background and crop the image around the tag.  Resize the tag to your liking, and then add your credit.  Merge visible.
 
You are done.  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 24th July 2010 by Faerie Queen.