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!

Open a new image size 400x500, transparent background.

Add new layer named body.
Load Body selection.
Floodfill with white.

Selections....invert....drop shadow with these settings:



Selections....invert.... Add a New Layer named body lines.
Do not deselect

Use your Airbrush to draw one line under each arm.

With these settings:
Color: #808080
Size: 20
Hardness: 11
Opacity: 20
Step: 25
Density: 25

Then, on the same layer, use your draw tool to draw more lines.

With these settings:
Color: #C0C0C0
Freehand line
Width: 2
Antialias checked
the rest unchecked

Draw lines as follows:



Effects...Blur...Gaussian Blur
Radius: 4.00

Deselect.

Add new layer named left shoe.
Load Left Shoe selection.
Flood fill with Black
Effects...3D Effects....Inner Bevel with these settings:



This is the Round preset with the angle changed to 0 and the shininess changed to 30.

Deselect.

Add a new layer named right shoe.
Load Right Shoe Selection and repeat the steps you use for the left shoe.


Add a new layer named head.
Load Head selection.
Flood fill with White
Selection....Invert. Drop Shadow with the same settings as before.
Deselect.


Add a new layer named bow.
Load Bow selection.
Set Foreground color to #EEA67A and background color to #F2D7C8 (or use dark and light colors of your choice.) Now set your foreground to gradient with these settings:



Flood fill your bow selection with the gradient.

Now go to effects...3D effects...inner bevel with these settings:



Then apply a drop shadow with these settings:
Vertical and Horizontal: 0
Opacity: 100
Blur: 5
Color: #808080

Deselect.


Add a new layer named bow2.
Load Bow2 selection.
Flood fill with your gradient.
Apply the same inner bevel.
Apply the same drop shadow.

Deselect.


Add a new layer named bow3
Load Bow3 selection.
Flood fill with your gradient.
Apply the same inner bevel.
Apply the same drop shadow.

Deselect.


Add a new layer named eye1
Load Eye1 selection.
Flood fill with white.
Apply a drop shadow with the following settings:

vertical & horizontal: -1
opacity: 100
blur: 5
color: #808080

On the same layer Load Eye2 selection.
Flood fill with Black
Apply inner bevel "Round" preset.

Deselect.


Now in your layer palette, right click on your eye layer and hit duplicate. Then go to Image...Mirror. Now move your right eye into place. You may want to move your eyes around again after you get your nose and mouth done as well.


Add a new layer named nose.
Load Nose selection.
Flood fill with White.
Now go to Effects...3D Effects...Inner Bevel with these settings:



Now apply a drop shadow with these settings:
Horizontal & Vertical: 0
Opacity: 100
Blur: 5
Color: #808080

Then go to Effects...Blur...Gaussian Blur
Radius: 0.75

Deselect.


Add a new layer and name it mouth.
Load Mouth Selection.
Flood fill with Black.

Deselect.


Add a new layer and name it cheeks.
Set your foreground to #F0BDB8 or a blushy color of your choice.
Use your paintbrush at
size: 35
hardness: 65
opacity: 100
step: 25
density: 100

Place one dot on each side of the mouth.
Now go to Effects...Blur...Gaussian Blur
Radius: 8


Go down your layer palette and find your head layer.
Selections...Select all, Selections...float, Selections...Invert.
Now go back up and click on your cheeks layer and hit the delete key once on your keyboard.
Selections...Select none.

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're done and I have just written my first PSP Tutorial!!!!! OMG!!!!!!!
I have to thank the ladies at PSP 12 Step for talking me into doing this and testing it for me!