This tutorial was written for those 
that have a working knowledge of PSP.

Supplies Needed:

 
PSP 9 (any version will work)
Tube of choice
I used artwork by Keith Garvey
If you would like to use his artwork please visit his store here
Font of choice - I am using 'A & S Snapper Script'
Scrap kit of choice or the one I am using which you can purchase from here
The HomeSpun Holidays and bits

Let's begin

 
New canvas 600 x 600 flood fill white

 
Using the selection tool-set on circle-draw out a circle in the centre of your canvas
Choose a paper from your kit-resize-copy and paste onto the canvas
Selections-invert-delete-select none-drop shadow 0, 0, 50, 5.00, Black

Using the selection tool again-set on rectangle
Draw out a rectangle shape in the middle of your circle
Using a different paper from the kit-resize-copy and paste onto the canvas
Arrange on the selected area-selections-invert-delete-select none
Repeat drop shadow

Selection tool again-draw out a smaller rectangle
Choose yet a different paper-resize-copy and paste onto the canvas
Arrange on the selected area-selections-invert-delete-select none
Repeat drop shadow

Open up the santa-resize-copy and paste onto the canvas
Arrange on the rectangles-drop shadow 1, 1, 40, 4.00, black

Copy and paste the stocking from the kit-resize-place on the right of your tag
Drop shadow 1, 1, 40, 4.00, black
Add any buttons to your tag-see tag above for placement
Repeat above drop shadow

Add any ribbon from the kit-resize-then arrange at the bottom of your rectangles
Repeat drop shadow

Add the christmas lights-resize-arrange at the bottom of the circle-repeat drop shadow 

 
Copy and paste the presents-resize-arrange as above-repeating drop shadow 

 Copy and paste your tube of choice-place to the left of your tag
Add drop shadow

Add your name to your tag-drop shadow 1, 1, 40, 4.00, Black

Crop and resize if needed

Add proper copyright info

Once happy with your tag-save as .png

Thanks for trying my tutorial. I hope you have enjoyed it