This tutorial assumes that you have psp knowledge.

This tutorial was written on September 15, 2012. 

c/p = copy and paste

Artist - Gio find his work in The PSP Project

Scrapkit - PTU Perfect Sex by Abstract Creations

Plugins: Xero - Radiance

Mask and Font of your choice.

File - New - 700 x 700

Flood fill with white

Open paper 7, c/p as a new layer and apply your mask

Open frame (el29) and paste it as a new layer

Click inside the frame with your magic wand, selections, modify, expand by 5

Open paper10, c/p as a new layer, move under the frame

Selections - invert - delete, selections - none

Still on paper layer, open el47, the buildings, c/p as a new layer

Move the buildings up about half way, then change blend mode to luminance (L), opacity 53

 Open your tube close up

C/P as a new layer, place tube to the right of your frame

Apply Xero-radiance default settings, change opacity to 83, and blend mode to screen

You can play around with the settings and use what looks best to you

Go back to the frame and click inside it with your magic wand, selections, modify, expand by 5

Go to the buildings layer, selections, invert, delete, invert

Go to your tube layer, selections, invert, delete, invert

Open the gate (el15), c/p as a new layer, invert, delete, selections - none

Change blend mode to screen, add a light drop shadow, like 1, 1, 50, 5

Add same drop shadow to frame

Click on your eraser tool, go to buildings layer, erase below the tube's face.

settings: size 25, hardness: 50, step: 25, density: 100, thickness:100, rotation: 0, opacity: 0

Use the eraser at your discretion

Close your background layer and merge visible, open background layer back up

Open ele21, resize by 75%, adjust, sharpen, c/p as new layer, move to the left

With your deform tool tilt it down some, see tag for placement, add drop shadow

Open ele7, resize by 50%, adjust, sharpen, c/p as a new layer

Place on the top left of the frame, add drop shadow

Open ele55 (fetish heart), c/p as a new layer, place to the right of frame

Add drop shadow 

Open ele18 (cherries) resize by 50% two times, adjust, sharpen, c/p as new layer, move to left of frame

Open your tube, resize to 50%, c/p as a new layer, move it so that the tube doesn't cover the close up completely

Duplicate your tube, blend mode to soft light, opacity 50, go to bottom tube and add drop shadow

Open ele19, c/p as a new layer, look at my tag for placement, adjust, sharpen, drop shadow

Open ele2, resize by 50%, adjust, sharpen, c/p as a new layer

Place to the right of the tag, add drop shadow

Open ele25, resize by 50%, adjust, sharpen, c/p as a new layer

Place it to the right of the tag, see mine for placement, add drop shadow

Open ele43, resize by 50%, then by 80%, adjust, sharpen, c/p as a new layer

Image, mirror, place it to the right of the tag, see mine for placement or just put it where you like best

add drop shadow

Open ele53, resize by 50%, adjust, sharpen, c/p as a new layer, look at my tag for placement

add drop shadow

Open ele9, c/p as a new layer, move it all the way to the left, duplicate

Image, mirror, merge down, then move down some, see my tag for placement, add drop shadow

Move this layer above the background layer (white layer)

Go to your background layer

Open ele40, c/p as a new layer, move all the way to the left, drop shadow

Close your background layer, merge - visible

Crop your tag to your liking, add your copyright, and your name.

Done