open a new canvas 625 x 625 

fill with white

add a new raster layer and select all

open paper 12 copy and paste into selection deselect

open mb&sw mask 75 apply mask and merge group resize 90%

move over to top left of canvas

add a new raster layer above this mask layer select all

open paper 3 copy and paste into selection and deselect

open mask 16 and apply merge group

open gazebo 1 resize 65% paste top layer, move toward top of canvas

open walkway resize 60% place on left side of canvas

open your main tube, copy and paste as new layer

place to your liking and add drop shadow -2 -4 70 10.00

open snow 3 resize 60% copy and paste below your tube layer

duplicate and flip line them up on top snow layer merge down

duplicate and move up slightly

open tree 2 resize 80% paste on left side

open tree 6 resize 50% paste on right side

open fence 1 resize 70% paste below snow layer, erase the part showing on the left side where it meets the walkway

open food 2 resize 30% paste on right side

open logs 1 resize 30% paste on left side

open bag 3 resize 35% paste on right side

open basket 1 resize 25% paste on right side

open tree 4 resize 40% paste top layer

open cat 2 resize 35% paste on right side

open butterfly 2 resize 40% paste on right side

open bow 4 resize 35% paste below tube layer and center

open bird 2 resize 20% paste top left side

open snowflakes 6 paste above mask layer

add your artist copyright

add your name

delete white background

merge visible

save