This tutorial was written by me on December 18th 2011. Using PSP X2 but any version will work and for those with working knowledge of  PSP.
 Any similarity to any other tutorial is purely coincidental.

Materials needed:

Tube of your choice.
I am using the artwork of Lady Mishka.
You must purchase a license to use this art. You may do so HERE.
The kit is PTU by Gina's Gems Scraps called "Sugar Cookies and Candy Canes"
Mask by Gems Taggin Scraps, I used mask 219.
Font: CK Sweet Tooth
Plugin: Eye Candy 4000 ~ Gradient Glow.
Animation Shop.

Open a new canvas 750 x 700. I flood filled mine with white because the animation.
You may re size later. Add a new raster layer. Selections ~ Select all.
From the kit open PAPER 17 copy and paste into selection. Deselect.
Open mask in PSP.
Back to your new image: apply mask to paper17.
Layers ~ New mask layer ~ From Image from the drop down list choose mask.
Duplicate mask layer, Image ~ Flip. Merge Group.

--> Don't forget to add a drop shadow after re sizing elements.

Open FRAME 5 copy and paste, re size, paste PAPER 33 behind frame. Select inside frame and Invert.
 Hit delete in your keyboard. Deselect. Open STAR SPRAY copy and paste behind frame. Re size if needed.

Paste STOKING 1 and STAR BALL ORNAMENT 1 to the right of frame.
Open TREE 1 and DECORATED EVERGREEN TREE re size and paste to the center and above of frame.
Open the following elements and paste to the bottom of frame. Re size:
The kit is packed with lots of awesome elements. Add more to your tag to make yours.

Open TOY TRAIN 3 with eraser tool delete the black line ("train track") Re size and paste to the right of your canvas.
Drag layer behind the Trees.
Open SANTA CLAUSE re size and paste behind the trees.
Re size your tag if desired, all layers checked. Add copyright and your name.
Let's start the animation
 ( I assume you have basic animation knowledge)

Open Animation  Shop.

In PSP move Toy Train to the right letting visible just the front part of the train.
Copy merged, go to Animation Shop and paste as a new animation.
Back to PSP with PICK tool slightly move the train to the top and left. Copy merged again and
paste after current frame.
Back to PSP slightly move the train again you may need to rotate just a little sometimes.
Paste after current frame. Keep repeating the steps.
When you have moved the train for 3 or 4 times start moving Santa Clause to the right, copy merge and paste after current frame.
Back to PSP move the train to the left again and Santa Clause to right, rotate with Pick tool just a little when needed.
Copy merged and paste after current frame to Animation shop.
Keep moving the train and Santa, When Santa is back to where you original place it
keep moving the train until it has crossed the frame.

In Animation Shop select all frames if you want to slow down the movements.
Go to Edit ~ Select all.
Animation ~ Frame Properties change the number to a higher number to slow down or lower to accelerate the movements.
I changed mine to 14. My tag has 21 frames.

  Optimize your tag and save as GIF.

Please feel free to contact me if you have any question.
I hope you like my tutorial, I would love to heard from you if you try it. Please email me your results.

Thanks for trying my tutorial.