This tutorial was written using PSP version 7.02 but should work with other versions. It uses Selections which you can download HERE. I've also used Eye Candy 4000 but you may be able to just skip the Eye Candy Jiggle step. 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. Just use your dropper tool to select the colors. Or chose your own! Let's get started! Open a new image size 450x450, transparent background. Add a new layer named body. Load body selection. Flood fill with white. Selections....Invert. Apply a drop shadow with these settings: Vertical & Horizontal: 0 Opacity: 100 Blur: 45 Color: #697C8A Deselect. Effects...Noise...Add: 6% uniform Add a new layer named right arm. Load rarm selection. Flood fill with white. Selections....Invert. Apply a drop shadow with these settings: Vertical & Horizontal: 0 Opacity: 100 Blur: 35 Color: #697C8A Deselect. Effects...Noise...Add: 6% uniform Add a new layer named left arm. Load larm selection. Flood fill with white. Selections....Invert. Apply a drop shadow with these settings: Vertical & Horizontal: 0 Opacity: 100 Blur: 35 Color: #697C8A Deselect. Effects...Noise...Add: 6% uniform Add a new layer named mitten1 Load mitten1 selection. Flood fill with #697C8A. Selections...Invert. Apply a drop shadow with these settings: Vertical & Horizontal: 0 Opacity: 100 Blur: 20 Color: #374047 Deselect. Effects....Texture Effects...Blinds Width: 4 Opacity: 75 Color: #505E68 Both boxes checked. Add a new layer named mitten2 Load mitten2 selection. Flood fill with #697C8A. Selections...Invert. Apply a drop shadow with these settings: Vertical & Horizontal: 0 Opacity: 100 Blur: 20 Color: #374047 Deselect. Go to Eye Candy 4000...Jiggle: Brownian Motion Bubble Size: 5 Warp Amount: 5 Twist: 90 Turn off all of your layers EXCEPT mitten1 and mitten2. Merge these two layers visible. Rename mitten. Right click on your mitten layer and hit "Duplicate". Now go to Image...Mirror. Move the mitten in place over the right arm. Add a new layer named right shoe Load rshoe selection. Flood fill with #D1D8E0. Selections...Invert. Apply a drop shadow with these settings: Vertical & Horizontal: 0 Opacity: 100 Blur: 25 Color: #697C8A ON THE SAME LAYER Load shoesole selection. Flood fill with #D1D8E0. Apply the following inner bevel: Deselect. Add a new layer named left shoe. Load lshoe. Finish left shoe as you did the right shoe. ON THE SAME LAYER Finish left shoe sole as you did the right shoe sole. Deselect. Add a new layer named head. Load head selection. Flood fill with white. Selections...Invert. Apply a drop shadow with the following settings: Apply a drop shadow with these settings: Vertical & Horizontal: 0 Opacity: 100 Blur: 35 Color: #697C8A Deselect. Effects...Noise...Add: 6% uniform Add a new layer named hattop Load hattop selection. Flood fill with #D1D8E0. Selections...Invert. Apply a drop shadow with these settings: Vertical & Horizontal: 0 Opacity: 100 Blur: 35 Color: #697C8A Deselect. Go to Eye Candy 4000...Jiggle: Same settings as before. Add a new layer named hatline. Load hatline selection. Flood fill with #697C8A. Deselect. Go to Eye Candy 4000...Jiggle: Same settings as before. Add a new layer named hatball. Load hatball selection. Flood fill with #697C8A. Selections...Invert. Apply a drop shadow with these settings: Vertical & Horizontal: 0 Opacity: 100 Blur: 25 Color: #374047 Deselect. Go to Eye Candy 4000...Jiggle: Same settings as before. Add a new layer named hatbrim. Load hatbrim selection. Flood fill with #697C8A. Selections...Invert. Apply a drop shadow with these settings: Vertical & Horizontal: 0 Opacity: 100 Blur: 35 Color: #374047 Deselect. Go to Eye Candy 4000...Jiggle: Same settings as before. Effects....Texture Effects...Blinds Width: 4 Opacity: 75 Color: #505E68 Horizontal UNchecked. Apply another drop shadow with these settings: Vertical: 1 Horizontal: 0 Opacity: 100 Blur: 5 Color: #374047 Add a new layer named eye. Load eye1 selection. Flood fill with white. Apply drop shadow with these settings: Vertical: -1 (negative one) Horizontal: 0 Opacity: 100 Blur: 2 Color: #374047 Deselect. On the same layer! Load eye2 selection. Flood fill with black. Deselect. On the same layer! Load eye3 selection. Flood fill with #505E68. Deselect. Right click on your eye layer and hit "Duplicate". Go to Image...Mirror. Move your right eye into place. Add a new layer named nose. Load nose selection. Flood fill with #FFD4C1. Selections...Invert. Apply a drop shadow with these settings: Vertical & Horizontal: 0 Opacity: 100 Blur: 10 Color: #FF9B6F Deselect. Add a new layer named mouth. Load mouth selection. Flood fill with black. Deselect. Add a new layer named cheeks. Load cheeks selection. Flood fill with #FEEBE8. Deselect. Add a new layer named holly1. Load holly1 selection. Flood fill with #697C8A. Selections...Invert. Apply a drop shadow with the folling settings: Vertical & Horizontal: 0 Opacity: 100 Blur: 10 Color: #374047 Deselect. Add a new layer named holly2. Load holly2 selection. Repeat holly1 steps... Flood fill with #697C8A. Selections...Invert. Apply a drop shadow with the folling settings: Vertical & Horizontal: 0 Opacity: 100 Blur: 10 Color: #374047 Deselect. Add a new layer named berry1. Load berry1 selection. Flood fill with #D1D8E0. Effects...3D Effects...Inner Bevel with these settings: Deselect. Add a new layer named berry2. Load berry2 selection. Flood fill with #D1D8E0. Apply the same inner bevel as with berry1. Deselect. At this point I moved my feet in a bit closer to eachother. 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!