This tut assumes your have a Good working knowledge of PSP.

Kit: Gemini Scraps, A Time To Remember, you can purchase this kit here

This is an absolutely stunning kit, a joy to work with, thank you Vicki
Tube: Anna Liwanag, you can purchase her tubes at PTE
Mask:Wee Scot Lass,WSL_Mask81, you can download here
Template:None

Fonts: JellyK Delicious Cakes you can download here
Shadow: 2,2, 36, 6
Filters: None
PSP Filters used: None

sa-f-df-nl= Select All, Float, Defloat, New Raster Layer.
sa-f-df= Select All, Float, Defloat.
c/p= copy & paste
sa=select all
sn=select none

See finished tag for placement of tube/elements.

Let's begin.
Open a new image 600x600 flood fill white.

Add a new layer, sa, c/p paper 02 into selelctons, sn.

Apply your mask and merge group.

C/P Frame 6 as new layer, resize 85%.

Using Magic Wand click inside Frame, selections modify, expand by 3 pixels.

C/P GreeneryPink1 as new layer, hit delete.

Move this layer below your Frame in the layers pallete, add a drop shadow.

Hi-lite Mask layer.

C/P Butterfly Cluster resize 60%, duplicate this layer, go to Image Mirror, layers merge down.

Using Magic Wand click inside Frame, selections modify, expand by 3 pixels, hit delete, sn.
Duplicate this layer and Image Flip, merge these 2 layers down, add a drop shadow.

Using Magic Wand click inside Frame, selections modify, expand by 3 pixels, c/p Clock as new layer position to the right, selections invert hit delete, lower the opacity to 38, sn, move this layer below the frame layer.

Using Magic Wand click inside Frame, selections modify, expand by 3 pixels, c/p close up of tube as new layer, selections invert hit delete, move this layer below the frame layer.

Add any other elements you wish, I used the following:
Folded Ribbon, use your deform tool to rotate to your liking.
KeyString @ 35%
Fabric Flower 04 @ 50%
Stitches, use your erasor tool, brush size 24 to erase the edges you don't want.
Bow 01 @ 50%, use your deform tool the rotate to your liking.
Fabric Flower 03 @20%

Add your copy right and text.
All done.