This tutorial was written by and copyrighted to Kirsty on 12th January 2010
This is my own creation and any resemblance to any other tutorial is purely coincidental.
Under no uncertain terms are you allowed to make money from anything produced from this tut, this is against my TOU
For this tutorial you will need:
A Tube of your choice I am using the awesome artwork of Steve Baier which you must have a license to use you can get one at UP YOUR ART
Paper and Elements are from a scrap kit called MissUnderstood by Grunge & Glitter, which you can purchase HERE
Mask is by Vix, its #363, which you can downoad HERE *Its the 2nd Mask on this Link*
Lokas Effect - Aqua, which you can download HERE 
Open up the mask and a paper of your choice
Duplicate the paper and resize it to 600 x 600 and close the original
On your duplicated paper
Masks / New / From Image and select the mask from the dropdown menu
Masks / Delete and click yes to the little popup window, then give this a slight dropshadoow
Image / Canvas Size and change the width to 620 and leave the height at 600, dont worry we will crop later
Now open up your tube and a frame of your choice, I used frame5
Resize the frame until your happy,  I resized mine by 80% then copy and paste as a new layer and give it a nice healthy dropshadow
Duplicate your frame and rotate slightly to the right, I used my deformation tool for this, then once your happy drag this duplicated frame layer underneath your other frame layer
In your layer pallet highlight the top frame layer
Using your selections tool, set at rectangle, draw a rectangle over the frame and while your ants are marching copy and paste your tube as a new layer
Selections / Invert and hit your delete key
Selections / Select None
Now colourize your tube with hue and saturation set to 0 and drag this underneath your frame layer
Duplicate your tube layer, and rotate this slightly to the right, so that it matched up to the frame underneath, once your happy drag this underneath your bottom frame layer
Add a new raster layer, and using your lasso tool cut aorund the part of the tube you can see and then flood fill with a colour that goes well with your tag
Change the opacity of this layer to opacity
Open up one of the glitter smudges from the kit, I used a nice bright one, copy and paste this as a new layer, then drag this down to the bottom in your layer pallet, and then once your happy give it a healthy dropshadow of your liking
Now open up one of the gorgeous doodles, resize this to your liking, I resized mine by 70%, then copy and paste as a new layer and drag this down in your layer pallet so that its underneath your top tube layer, then move it over to the left slightly and give it a nice dropshadow, I used the settings below
Vertical - 15
Horizontal - 2
Opacity - 30
Blur - 6.2
Layers / Merge / Merge Visible
Open up the key and resize it by 40% then mirror it
Copy and paste as a new layer and place this to the right hand side of your top frame at the bottom, then give it a nice healthy dropshadow as before
Now add a new raster layer and any saying etc
Once your happy give it a slight dropshadow and then add the Lokas - Aqua effect with the following settings

Then add another new raster layer and add your name and copyright, I applied the same Aqua settings to the name

Crop your image and then save as either a transparent Png or a Jpeg and your done