Santa Puppy - FTU

 Scrapkit - Letter to Santa by MizT - HERE

Mask - EFR Blog - HERE (last mask)

Template - Millie's - HERE

Tube - Laguna - PFD - HERE

***Disclaimer***

This tutorial is of my own creation. I am using PSP2019. Please leave a thanks when downloading.  If I am using a template, I always start at the bottom and work my way up. If using a FTU or PTU tube - please don't use without proper copyright. Always drop shadow as you go. If you try one of my tuts, I would love to display it on my blog....thanks

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Open template and delete copyright layer and 9&10

Image/canvas size/800x800

P4 - apply mask/merge group/send to bottom

1 - p5

E21

2 - p1

3 - p2

Merge 4&5 - p6

7 - p11

E65 - resize 80%

E30 - resize 60%

E66

E67 - mirror

E19 - resize 45%

E18 - resize 85%

E64 - resize 35%

E48 - resize 40%

Position tube

Merge visible/crop/resize as needed/add proper copyright