Winter _FTU

Scrap Kit - Candy's Winter HERE
Template by Millie - HERE
Mask #6 - HERE  (6th one down)
Tube - PUT from CDO
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Open mask, delete copyright layer, background layer and Canvas size 700x700
As always I start at the bottom and work up

PP15 - apply mask/merge group and send to bottom
Ele37
PP11 - resize 66%, merge 1 & 2 and paste paper
Selection/all/float/modify - expand by 2/new layer/flood fill with color of choice/select none and pull below pp11
Layer3 - pp14
Layer4 - pp10
Merge layer 5 & 6, pp5
Merge 7 & 8 - pp14
Merge 9 & 10 - use element 34 in place of pp
On this layer, do the same as you did for pp11
Ele46 - resize by 50% and place at bottom
Add tube
Ele71 - resize 50% - duplicate/mirror
Ele67 - resize 75% -erase the base as the presents will cover it
Ele49 - resize 25%
Ele30 - resize 25%
Ele23 - resize 35%
Merge all visible/crop/resize as needed/add proper copyright