This tutorial was written using PSP version 7.02 but should work with other versions. It uses Selections which you can download HERE. I'm assuming you have basic knowledge of the tools in PSP and the use of the layer palette. Let's get started! Creat a new image size 550x400, transparent background. Add a new layer and name it body. Load Body Selection. Floodfill with Black. Go to Selections...Invert. Apply a drop shadow with these settings: Deselect. Add a new layer name it ear. Load Ear Selection. Floodfill with Black. Go to Selections...Invert. Apply a drop shadow with these settings: Deselect. Go to your layer palette and right click on your ear layer. Hit Duplicate. Now go to Image...Mirror. Add a new layer name it head. Load Head Selection. Floodfill with Black. Go to Selections...Invert. Apply the same drop shadow but change the blur to 25. Deselect. In your layer palette go to your bottom layer and Add a new layer name it Wing. Load Wing Selection. Floodfill with Black. Selections....Invert. Apply the same drop shadow you used on the body. Selections...Invert. DO NOT DESELECT. Add a new layer name it wing lines. Now grab your drawing tool with the following settings: Freehand Line Width: 3 Color: #808080 Antialias being the only thing checked. Now draw a few lines along the wing. Something similar to this: Then go to Effects...Blur...Gaussian Blur. Radius: 8 Deselect. Go to your layer palette and turn off (X out) all layers except your wing layer and your wing lines layer. Merge these two layers together and rename wing. Right click on the wing layer and click on Duplicate. Go to Image...Mirror. You can turn all your layers back on. Make your "head" layer active. Add a new layer name it it mouth. Change your width to 2 and draw a mouth on your bat. Then go to Effects...Blur...Gaussian Blur. Radius: 1. Add a new layer name it Eye. Load Eye Selection. Floodfill with white. On the same layer load your Eye2. Floodfill with black. Effects...3D Effects...Inner Bevel. Apply the "round" preset. Deselect. Still on your Eye layer... Apply a drop shadow with the following settings: Vertical & Horizontal: 1 Opacity: 100 Blur: 5 Color: #C0C0C0 You can leave your eye this way if you'd like and skip the next part. What I did next was use my selection tool. Set to ellipse. I drew out a little circle part way over the outer corner of the eye and hit the delete key on my keyboard. Now go to your layer palette, right click on your eye layer and hit duplicate. Go to Image...Mirror. Now you can merge your layers and export as a tube! You can make what you want with your result but please do not try to make money with it! And you are done!