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. Included in the zip is a color guide and a pattern. Or chose your own! Let's get started! Open a new image size 400x400, transparent background. Add a new layer named leg1. Load leg1 selection. Flood fill with white. Selections...Invert. Apply the following drop shadow: Vertical & Horizontal: 0 Opacity: 25 Blur: 25 Color: Black Deselect. Image...Noise...Add...6% Add a new layer named leg2. Load leg2 selection. Flood fill with white. Finish as you did leg1. Add a new layer named belly1. Load belly1 selection. Flood fill with white. Selections...Invert. Apply the following drop shadow: Vertical: 5 Horizontal: -5 Opacity: 25 Blur: 25 Color: Black Deselect. Effects...Noise...Add...6% Add a new layer named belly2. Load belly2 selection. Flood fill with white. Selections...Invert. Apply the following drop shadow: Vertical: 5 Horizontal: 5 Opacity: 25 Blur: 25 Color: Black Deselect. Effects...Noise...Add...6% Add a new layer named right hat top. Load righthattop selection. Flood fill with color #2. Selections...Invert. Apply the following drop shadow: Vertical & Horizontal: 0 Opacity: 75 Blur: 25 Color: Black Deselect. Add a new layer named right hat stripe. Load righthatstripe selection. Flood fill with color #1. Selections...Invert. Apply the same drop shadow: Vertical & Horizontal: 0 Opacity: 75 Blur: 25 Color: Black Deselect. Add a new layer named right hat brim. Load righthatbrim selection. Flood fill with color #2. Selections...Invert. Apply the same drop shadow: Vertical & Horizontal: 0 Opacity: 75 Blur: 25 Color: Black Deselect. Add a new layer named head1. Load head1 selection. Flood fill with white. Selections...Invert. Apply the following drop shadow: Vertical & Horizontal: 0 Opacity: 25 Blur: 25 Color: Black Deselect. Effects...Noise...Add...6%. Now Apply another drop shadow: Add a new layer named left hat top. Load lefthattop selection. Flood fill with color #1. Selections...Invert. Apply the following drop shadow: Vertical & Horizontal: 0 Opacity: 75 Blur: 25 Color: Black Deselect. Add a new layer named left hat stripe. Load lefthatstripe selection. Flood fill with color #2. Selections...Invert. Apply the same drop shadow: Vertical & Horizontal: 0 Opacity: 75 Blur: 25 Color: Black Deselect. Add a new layer named left hat brim. Load lefthatbrim selection. Flood fill with color #1. Selections...Invert. Apply the same drop shadow: Vertical & Horizontal: 0 Opacity: 75 Blur: 25 Color: Black Deselect. Add a new layer named head2. Load head2 selection. Flood fill with white. Selections...Invert. Apply the following drop shadow: Vertical & Horizontal: 0 Opacity: 25 Blur: 25 Color: Black Deselect. Effects...Noise...Add...6%. Now Apply another drop shadow: Add a new layer named sweater1. Load sweater1 selection. Flood fill with color #1. Apply a texture, I used: Selections...Invert. Apply the following drop shadow: Vertical & Horizontal: 0 Opacity: 75 Blur: 25 Color: Black Deselect. Add a new layer named sweater2. Load sweater2 selection. Flood fill with color #2. Apply the same texture. Selections...Invert. Apply the same drop shadow: Vertical & Horizontal: 0 Opacity: 75 Blur: 25 Color: Black Deselect. Add a new layer named hand1. Load hand1 selection. Flood fill with white. Selections...Invert. Apply the following drop shadow: Vertical & Horizontal: 0 Opacity: 25 Blur: 15 Color: Black Deselect. Effects...Noise...Add...6% Add a new layer named hand2. Load hand2 selection. Flood fill with white. Selections...Invert. Apply the same drop shadow: Vertical & Horizontal: 0 Opacity: 25 Blur: 15 Color: Black Deselect. Effects...Noise...Add...6% Add a new layer named arm1. Load arm1 selection. Flood fill with color #1. Apply the same texture used on the sweaters. Settings should still be there. Selections...Invert. Apply the following drop shadow: Vertical & Horizontal: 0 Opacity: 75 Blur: 20 Color: Black Deselect. Add a new layer named arm2. Load arm2 selection. Flood fill with color #2. Apply the same texture. Selections...Invert. Apply the same drop shadow: Vertical & Horizontal: 0 Opacity: 75 Blur: 20 Color: Black Deselect. Add a new layer named mouth1. Load mouth1 selection. Flood fill with black. Deselect. Add a new layer named mouth2. Load mouth2 selection. Flood fill with black. Deselect. Add a new layer named eyes1. Load eyes1 selection. Flood fill with black. Deselect. Add a new layer named eyes2. Load eyes2 selection. Flood fill with black. Deselect. Add a new layer named nose1. Load nose1 selection. Flood fill with color #4. Deselect. Add a new layer named nose2. Load nose2 selection. Flood fill with color #4. Deselect. Add a new layer named cheeks1. Load cheeks1 selection. Flood fill with color #5. Deselect. Add a new layer named cheeks2. Load cheeks2 selection. Flood fill with color #5. Deselect. Add a new layer named hearthanger Load hearthanger selection. Flood fill with black. Deselect. Add a new layer named heart. Load heart selection. Flood fill with the greenvelvet pattern provided in the zip. Scale: 100% Angle: 0 Apply the following Inner Bevel: Deselect. Add a new layer named heartholes. Load hholes selection. Flood fill with black. Deselect. Add a new layer named text. Load text selection. Flood fill with black. Deselect. 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!