PTU kit  Happy Xmas by Pink Candy Designs  

You can purchase this kit at Scrappin Dollar 

art work of VeryMany, you can purchase at Pics For Design

New transparent rater layer 800x800
you can resize later if desired

open frame 2 copy and paste as new layer
free rotate to the left by 90% and place in the center
Duplicate and Hide the duplicate layer for right now

Open paper 2 copy and paste as new layer
Move below all other layers and erase all on the outside of the frame

Open your tube copy and paste as new layer
resize down by 80% as desired
Place the original frame layer and unhide the Duplicated layer
Move above the tube
Carefully erase the parts of the duplicated frame covering the tube

open ribbon2 copy and paste as new layer
resize down 1 time by 80%
Move above all other layers

Open ribbon and bow copy and paste as new layer
resize down 1 time by 80%
Mirror to the right and move above the black ribbon

open the sparkles copy and paste as new layer
move below the tube layer

open tree2 copy and paste as new layer
resize down 3 times by 80%
Move to the left above all other layers

Open hat2 copy and paste as new layer
resize down by 80% about 3 times
Mirror and move to the right
Place above all other layers to where it looks like its hanging off the frame

open the cat copy and paste as new layer
resize down by 80% about 3 times
Move above all other layers and to the left slightly covering the tree

open the plant copy and paste as new layer
resize down 1 time by 80% and move to the right
above all other layers

Open cupcake 2 copy and paste as new layer
resize down by 80% about 3 times
Move to the right below the plant layer and to the left of it.

Open the tag copy and paste as new layer
resize down 2 times by 80%
Place in the center bottom of the frame
Part of the bow behind the cat and the rest of the tag above all
elements on the right

add name copyright and save