This tutorial was written using PSP version 7.02 but should work with other versions.
It uses Selections which you can download HERE.
The zip file also contains .PSP files of the the eyes and the cat.
The cat was made from a tutorial at Made by Char. The tut is "Nicole & JJ" and has been used with permission. So either go do that tut first or use the PSP file.
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 left shoe.
Load lshoe selection.
Floodfill with black.

Deselect.


Add new layer named right shoe.
Load rshoe selection.
Floodfill with black.

Deselect.


Add new layer named neck.
Load neck selection.
Floodfill with #F8E8E0.
Selections....Invert.
Apply a drop shadow with the following settings:
Vertical & Horizontal: 0
Opacity: 100
Blur: 10
Color: #E8B196

Deselect.


Add new layer named dress.
Load dress selection.
Floodfill with #AB7EAC.
Selections...Invert.
Apply a drop shadow with the following settings:
Vertical & Horizontal: 0
Opacity: 100
Blur: 45
Color: #69466A

Deselect.


Add new layer named dress lines
Grab your drawing tool,
Freehand Line
Width: 2
Color: #69466A
Draw some lines for folds in the dress.
Something like this:




Now go to Effects...Blur...Gaussian Blur
Radius: 3


Now in your layer palette, click on your dress layer.
Go to Selections...Select All, Selections....Float, Selections...Invert.
Now hit the delete key on your keyboard once.

Deselect.


Add new layer named head.
Load head selection.
Floodfill with #F8E8E0.
Selections...Invert.
Apply a drop shadow with the following settings:
Vertical & Horizontal: 0
Opacity: 100
Blur: 35
Color: #E8B196

Deselect.


Add new layer named cat.
Load cat selection.

Go to my witchcat.psp image and copy.
Go back to your witch image and go to Edit...Paste...Into Selection.

Deselect.


Add new layer named lhand.
Load lhand selection.
Floodfill with #F8E8E0
Selections...Invert.
Apply a drop shadow with the following settings:
Vertical & Horizontal: 0
Opacity: 100
Blur: 25
Color: #E8B196

Deselect.


Add a new layer named rhand.
Load rhand selection.
Floodfill with #F8E8E0
Selections...Invert.
Apply a drop shadow with the following settings:
Vertical & Horizontal: 0
Opacity: 100
Blur: 25
Color: #E8B196

Deselect.


Grab your drawing tool,
Freehand Line
Width: 1
Color: #E8B196
Draw some lines for fingers on each hand.
Something like this:




Add a new layer named hat.
Load hat selection.
Floodfill with black.

Deselect.


Add a new layer named hat line.
Load hatline selection.
Set your foreground to #69466A
Set your background to #AB7EAC
Now set your foreground to gradient with the following settings:



Floodfill selection with gradient.

Deselect.


Add a new layer named hat deco.
Using your preset shapes tool.
Select Star2. Antialias checked, everything else UNchecked.
I changed my background color to the gradient, foreground to null.
Make a few stars on the hat. I also used the shape Moon 1 and drew a moon.


Add a new layer named eyes
. You can, of course, make your own eyes in whatever style you like.
I got a little lazy (this has taken awhile to write!) and I've just included my eyes for you in the zip file.
If you don't want to make your own, copy and paste mine as a new selection and move them into position.


Add a new layer named nose.
Using your draw tool.
Freehand line
Width: 1
Color: #E8B196
Draw a little arch of a nose.


Add a new layer named mouth.
Set your foreground to #BA445C or another lip color of your choice.
Background should be null.
Now use your preset shapes tool set to ellipse.
Antialias checked, everything else UNchecked.
Line width: 1
Draw out a circle on the head.
Now take your selection tool set to rectangle and make a selection over the top of your circle,
hit the delete key on your keyboard.

Deselect.


Add a new layer named cheeks.
Set your foreground to #E8BEC7.
Grab your paintbrush with these settings:
Round
size: 35
hardness: 75
opacity: 100
step: 25
density: 100

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


Now we need to find our head layer in the layer palette.
Make the head layer active and go to Selections...Select All, Selections...Float.
Selections...Invert.
Now go back up in your layer palette and click on your cheeks layer and hit the delete key on your keyboard.

Deselect.


Add a new layer named hair.
Use your draw tool. Line width set to 3.
Foreground set to black. Now just draw hair strands as shown.

Or you can load the hair selection and floodfill 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!!