You will need:
Paint Shop Pro
Animation Shop (optional)
Tube of choice.  I'm using the work of Elias Chatzoudis.  You can purchase his tubes from My PSP Tubes
Scrap kit from Carey Here Please visit her Here
Mask058 from your PSP
Two script font of choice
 

Lets get started.  Open up a new canvas 700 x 600, flood filled with white.  We will resize later.  Open your scrap kit and choose your paper for the background.  I chose Dec 25.  Resize by 120%, then load mask from disk, and find Mask058.  Fit to layer, invert unchecked.  Click load, and merge group.

Copy and paste the parchment as a new layer.  Rotate by 90% to the right.  Now using your thin script font, write your message to Santa.  Convert to raster, add a light drop shadow, and then merge down.  Resize your parchment by 85% and rotate 10% to the right.  Move it over to the right.

Add a few accents from your kit, adding the same drop shadow you used before, and then add your tube, resize if need be, and add the drop shadow again. 

Now resize the whole tag by about 90% or more if you prefer a smaller tag, then add your copyright.  Then add your name.

Now you can use your tag as a jpeg, or your can go on to add animation.  I'm making my tube wink.

To make your tag wink zoom in on the chosen eye.  Duplicate the tube layer, then add another layer.  Choosing the colours already around the eye, and your airbrush tool set to size 1 or 2, slowly build up a closed eye, taking into consideration shadings or changes in colouring.  When happy, duplicate it, and gaussian blur the top one by 0.5 or 1 (whichever gives you the better effect), merge down on the original closed eye you made.  Now just hide and unhide to check if you've got the effect you want.  If not happy then make adjustments.  If happy, then merge down on your top tube, and hide this layer.

Copy merged and paste in Animation Shop.  Back in Paint Shop Pro.  Hide the tube with the eye open, unhide the tube with the eye closed.  Copy merged and paste after the current frame in Animation Shop.  Set the frame properties on frame one to 200, and the properties of frame two to 50.  Animate and save as a .gif.

You are done.  I hope you enjoyed this tutorial.  Merry Christmas to you all.

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 December 2007 by Faerie Queen.