The tutorial was written for those who have a working knowledge of PSP
Any resemblance to any other tut is purely coincidental.
Please do not copy it in any way, do not resize it or claim it as your own.
I am using PSP23

Material:
I used a free AI kit from Blaque Heart Designz.
It is called Spooky cute
It contains 134 Elements, 9 Frames, 15 Papers, and 2 Tubes.
You can download it here:

https://blaqueheartdesignz.blogspot.com/

Maks of your liking
Font: This brother

Tutorial:

New image 800 x 800, white background
I did resize elements, most of them 50%
And all of the elements have a shadow!
Also, a reminder, save the tag after every element so you don't lose it.
It happens to me all the time.

I started with the window element: BHD_SC-El (129)
Position more on the left, duplicate, mirror (vertical)
I used a beautiful tube: BHD_SC-Tube (1)
Place it in the middle so the windows are on her sides
Right in front the windows place the element: BHD_SC-El (97)

Do it the same as windows, duplicate, mirror and place to your liking
I added noise on the windows and these are the settings

(Adjust, Add/remove noise)

In front of the tube, I positioned these elements:

BHD_SC-El (108)
BHD_SC-El (93)
BHD_SC-El (81)

Behind the window elements, I Put these elements:

BHD_SC-El (68)
BHD_SC-El (131)

Open skull element: BHD_SC-El (102)
Resize it as all elements by 50%
Place it in front of one window and set the opacity to 45%
Do the same in front of the other window but with an opacity of 20%

Make a new raster layer for the mask.
Choose a colour with the pick and use the flood fill tool to colour it
Layer, and load the mask. Choose any you like.

Place the copyright and you are done!