This tutorial was written entirely by me, using PSP9, any resemblance to any other is purely coincidental.

This tutorial should work with any version of PSP.

This tutorial is written with the belief that you have a working knowledge of PSP, but is also suitable for beginners.

Materials you will need:

Scrap Kit of choice, I used Dark Heart by Honored Scraps.

Tube of choice, I used the art of ©Arthur Crowe which requires a license which may be purchased at his store.

Mask of choice, I used 216, if this is your work, please contact me so I may credit you.

Font of choice, I used Last King Quest.

Filter: 

Xero - Moodlight.

EyeCandy 4000- Gradient Glow

Let's begin.

Open a new image, 750x750

copy and paste into your image wire element from your kit.

Duplicate, mirror, then merge visible (Layers-Merge-Merge visible).

Paste as a new layer a paper from your kit and apply your mask then merge group (Layers-Merge-Merge group), 

then re-size to suit your need if necessary. I re-sized 80.

Copy and paste a word art from your kit and position as desired on the mask layer.

Place your tube and add a drop shadow of choice, I used 6,6,50,14.

Duplicate and close visibility on the duplicate layer.

On the original layer apply the same mask that you used before then merge the group.

Re-open (make visible)your duplicate tube layer. 

Use the erase tool to erase the bottom of your tube to blend the hard edges.

Merge down once you've achieved what you like on the tube.

Duplicate the merged tube layer and apply Moodlight with these settings:

Now add a Gaussian blur (Adjust-blur-Gaussian blur) of 4. Change properties to overlay.

Merge down (Layers-Merge-Merge down).

Begin placing your elements.

If you are using my tag as a guide you will follow these steps, or you may go your own way and use steps similar on elements of choice.

 Position the Love element as desired add a drop shadow and apply Moodlight with these settings:

Add a Gradient glow with these settings:

You may add your drop shadow and glow to any of the elements of choice.

Using a bead element from your kit place between the wire layer and your mask layer using the deform too to position. 

Duplicate position the duplicate layer as desired. 

Merge down. Add your drop shadow then your glow with the settings above or those of your choice.

Beneath your tube layer add the draped fabric element and add your drop shadow.

Add a ribbon layer add a drop shadow. then a heart and then another heart re-size all layers as needed.

Using your deform tool adjust the first heart element as desired add your drop shadow. 

Repeat this with the second heart layer then adjust to "fit" with the other heart layer and adjust the transparency to 60 and merge down.

 Use your mesh warp tool to "bend" the ribbon layer as you see fit.

Repeat this with other ribbon layers beneath the fabric.

Add flowers as you see fit to suit your vision then add the drop shadow and gradient glow.

Re-size, add your copy right and your name and you have completed my tutorial.

Thanks for trying it out.

Here are EXTRAS.

Here is an imf for Incredimail users: