I am using the wonderful creations of Arthur Crowe & it is called the Happy Sexy New Year Kit & Tube. You must have a license to use his work.

Use my tag as a reference as to where to place the elements.

Open a 600 x 600 transparent canvas.

C/P AC-HSNY-F3 & resize 60%.

Using your magic wand, click inside the frame.

Selections, Modify, Expand by 6.

C/P your tube of choice.

Selections, Invert, Delete on Keyboard.

Selections, Select None.

C/P AC-HSNY-E28 & Duplicate.

Drag these layers below the frame. Place to your liking.

C/P AC-HSNY-E19 & resize 50%.

C/P AC-HSNY-E3 & resize 30%.

C/P AC-HSNY-E34 & resize 40%.

C/P AC-HSNY-E8 & resize 40%. 

On this layer, Image, Rotate, Free Rotate, Right 90 Degrees.

C/P AC-HSNY-E30 & resize 40%.

C/P AC-HSNY-E31 & resize 40%.

At this point, I added my Full Length Tube. I resize at 55%.

C/P AC-HSNY-E45 & resize 25%.

C/P AC HSNY-E44 & resize 45%.

I'd love to see your tutorial results. Please send them to agelesskarmacreations@yahoo.com.