What you need:

Tube of choice, I used artwork by Suzanne Woolcott
Scrap kit of choice, I used "Lil Pretenders" by Sarah 
Font of choice, I used SendFlowers
Graphic program of choice, I use PSPX2
Mask of choice, I used Becky's Mask 22 here  

Let's Begin!

1. Open a new transparent image
Open all of your supplies

2. C/P the frame/window
Add drop shadow
C/P tube of choice, duplicate and drag one behind the window layer
Trim as needed to give it a 3-D look
Add drop shadow to top layer tube

3. Apply mask to paper of choice
C/P behind the frame layer
C/P wings behind tube layers
Add drop shadow
C/P crown
Add drop shadow
C/P any other elements of choice
I used beads, clouds, castle(B&W)
C/P ribbon
Add drop shadow
Increase viewing size to 150% or higher, as needed
trim the ribbon around the hand of the tube
(If using the same tube)
Add drop shadow
C/P the "dream" word art
Rotate 7 degrees to the right and place behind the ribbon layer
as displayed above
Add drop shadow

Add copyright info & name and you are done!
This tutorial was written on Sept.  17, 2009 at 7:00 PM by Pimp'd Tagz