Finally another tut for valentines day. 

Scrap Kit by Vicki @ Pink Princess Scraps
Tube of Choice, I am using the art work of Ismael Rac - Do not use without a proper license to do so

you can purchase his work and proper use to use @ Artistic Minds
mask of choice - i am Vix_Mask363 by Vix. You can download here   

This tutorial was written on February 6, 2010 by Samantha 

Any similarities to this is completely coincidental 

Create new Raster layer 600x600 - rename background layer
open ele32 copy and paste as new layer
open your tube copy and paste as new layer
Move below your ele32
Erase the botom part of the tube carefully.

Highlight your background layer
and open a paper of choice
I am using pp2
copy and paste as new layer

go to layer and load and save mask
merge mask group
Add a drop shadow to your mask

open ele15
copy and paste as new layer
resize by 40%
move to the bottom right

open ele9
copy and paste as new layer
resize by 70%
move behind your bear.

open ele34
copy and paste as new layer
resize by 70%
Move below your heart

add your copyright
name and your done.
Dont forget to save.