This Tutorial was Written By Me. Any Similarities are Coincidental. 

Please do not Claim my Tutorials As Your Own.

These Tutorials are for Everyone to Try. 

If you want to post my tuts in your PSP Groups, please post a text link back to this site.

Supplies Needed.
Tube - Catwoman by Neoracer
You need a license to use this artists work.
You can get it HERE

Kit - RRRrrr by Hania's Design
You must purchase this kit to use it.
You can get it HERE
Mask - I used Megan made by Ali.
You can get it HERE

I did this tutorial in photoshop cs6

Open a new canvas 800 x 800

Place element 06 in the middle of your new canvas.

Place element 86 in the center of element 06. add drop shadow.
Use your eraser tool to erase the edges of element 06 sticking out of element 86.
Open your tube and place over element 86.
Use your quick selection tool and select element 86.
Once you have it selected highlight your tube in your layer panel then use your eraser tool to erase your tube on the bottom half of element 86.
Now hit ctrl + alt + I and delete the rest of the bottom half of the tube.
ctrl + D to deselect.
Open element 71 and place under element 86. re-size to your liking and add a drop shadow.
Now add elements 31, 32 and 12.
Re-size element 12 to 60%, Sharpen and add drop shadow.
Place on the right bottom side of element 86.
Now use element 32 and re-size to 70%, sharpen and add drop shadow.
Place next to element 12.
Now using element 31 re-size as desired.
Place above your tubes hand so that it looks like it is floating just above it.
Sharpen.
Open element 60 and place over element 86 (Your frame)
Open element 34 and re-size to 35% Place over your tubes hand. See picture for reference.
Now add your mask and add you text and copyrights.

Thank you for following along!