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:

Element Pack  or Scrap kit of choice, I used CU Christmas Bundle 5 by Sugarbutt Designs.

Tube of choice, I used the art of ©PinUpToons which requires a license which may be purchased at CDO.

Mask of choice, I used Vix_Mask11, and you may get it here.

Font of choice, I used Boingo.

Filters: 

Eye Candy 5 ~ SnowDrift 

Eye Candy 5 ~ Icicles

Xero ~ Porcelain

Let's begin.

Open a new image, 750x750 you will re-size later.

Copy and paste as a new layer a paper of choice.

Apply the mask: Layers, Load/Save Mask, Load Mask From Disk.

Merge: Layers, Merge, Merge Group.

Add a Gaussian Blur of 5. Duplicate then change the properties on duplicate layer to Screen.

Now open a new Raster layer and Apply SnowDrift on Large Snow Pile from bottom with these Basic settings:

You repeat this step twice, once with these settings:

Then with these:

You may repeat these steps if desired, as many times as you'd like for effect.

You can also duplicate and mirror any of the rasters for effect.

Using your smudge tool, soften tool & erase tool adjust the edges of your snow banks to soften hard edges and blend the layers re-size as needed.

Next on a new raster draw a shape of choice then apply Icicles on the Sheet of Shiny Ice  with these Basic settings:

If you are using an elements pack you may re-color to suit your vision using the manual color corrector.

If you are using a scrap kit check your TOU regarding re-coloring.

Now using your elements begin placing them as desired re-sizing as necessary.

For the snowflakes, choose a snowflake and paste as a new layer re-size to three different sizes then merge all three layers down to one.

Duplicate this layer and re-color/re-size as desired if OK with TOU. 

Place your tube as desired add a drop shadow of choice, I used 0,0,100,0.

Apply Porcelain using settings that suit your tube, I used the default settings.

Duplicate add a Gaussian blur of 4 to the duplicate tube layer then change the properties to Overlay.

Apply the Porcelain to whichever elements desired, play with the settings for each element for best result.

Once you've achieved your desired outcome re-size your tag.

Add your copyright and your name, and you have completed my tutorial.

Thank you for trying it out.