I made it with PSP 8

Supplies:

Filter / Plugins:
L en K landksiteofwonders / L en K's Zitah:
Alien Skin Eye Candy 5: Nature:
Alien Skin Xenofex 2:
Xero / Soft Vignette:
Filters Unlimited 2.0:

Important:
01) put this file: Tuto Winter Blue.f1s into folder : PlugIns\Alien Skin\Eye Candy 5 Nature\Eye Candy 5 Nature\Settings\SnowDrift
02) put the files: claire_tom_et_lea.PspSelection & butterfly.PspSelection into selection folder of PSP
03) put the files: 1fadebgmsk.jpg, mascaradifuminada.jpg & msk23-23.jpg into mask folder of PSP
04) put the file: gard_argent.pspimage into texture folder of PSP

You are welcome to take this nice sunflower with you, it shows you where you are (just click and drag Have Fun!

tutorial tested by:

01) File / New / 620 x 420 px / transparent

set your FGC to: #BFD1DD
and your BGC to: #6F94AA

flood fill with FGC

02) Effects / Plugins / L en K landksiteofwonders / L en K's Zitah:

Adjust / Sharpness / Sharpen more

03) open the tube: winterscenery8.pspimage

Edit / Copy
close the tube again
back to your picture

Edit / Paste / Paste as new layer

Layers / Load/Save Mask / Load Mask from Disk:
msk23-23

Layers /Merge / Merge Group

set blend mode to: Luminance

04) activate your deform tool (pick tool )

with these settings:

Layers / Duplicate

Image / Mirror

lower opacity to: 50

Layers / Merge / Merge Visible

rename this layer: BG

05) Layers / New Raster Layer

flood fill this layer with your BGC: #6F94AA

Selections / Load/Save selection / Load selection from disk:
claire_tom_et_lea

Edit / Cut

Deselect

Image / Resize: 90 % (all layers NOT checked)

don't move it anymore

06) Effects / Plugins / Alien Skin Eye Candy 5: Nature / Snow Drift:

Layers / Load/Save Mask / Load Mask from Disk:
mascaradifuminanda

Layers /Merge / Merge Group

rename this layer: Deco 1

07) Layers / Duplicate

rename this layer: Deco 2

once again

Layers / Duplicate

rename this layer: Deco 3

make the layers: Deco 2 & Deco 3: invisible

activate the layer: Deco 1

Effects / Plugins / Alien Skin Xenofex 2 / Constellation:
Settings: change to Medium
   

08) activate the layer over it: Deco 2

make it visible again

Effects / Plugins / Alien Skin Xenofex 2 / Constellation:

same settings / hit once on: Random Seed

09) activate the layer over it: Deco 3

make it visible again

Effects / Plugins / Alien Skin Xenofex 2 / Constellation:

same settings / hit once on: Random Seed

10) top layer is activated

open the tube: jet-woman5-oktober-2008.pspimage

Edit / Copy
close the tube again
back to your picture

Edit / Paste / Paste as new layer

11) Effects / Plugins / Xero / Soft Vignette:

Effects / Image Effects / Offset:

Layers / Load/Save Mask / Load Mask from Disk:
mascaradifuminanda

Layers /Merge / Merge Group

12) Layers / Load/Save Mask / Load Mask from Disk:
1fadebgmsk

Layers /Merge / Merge Group

rename this layer: Tube 1

13) Layers / Duplicate

rename this layer: Tube 2

once again

Layers / Duplicate

rename this layer: Tube 3

make the both uppermost layers: invisible

activate the layer: Tube 1

Selections / Load/Save selection / Load selection from disk:
butterfly

Effects / Plugins / Alien Skin Xenofex 2 / Constellation:
  

14) activate the layer over it: Tube 2

make it visible again

Effects / Plugins / Alien Skin Xenofex 2 / Constellation:

same settings / hit once on: Random Seed

15) activate the layer over it: Tube 3

make it visible again

Effects / Plugins / Alien Skin Xenofex 2 / Constellation:

same settings / hit once on: Random Seed

Deselect

16) activate your text tool: Font: JNK Snow / (PSP 8 & 9) Size: 38
(PSP X, X1, X2: Size: 48 / Direction: Text flow)

turn off your FGC / BGC: white

write: Winter

Layers / Convert to Raster Layer

your picture should look like this now:

Effects / 3D Effects / Drop Shadow:
colour: #6F94AA

activate your deform tool (pick tool )

with these settings:

17)

activate your text tool: Font: JNK Snow / (PSP 8 & 9) Size: 38
(PSP X, X1, X2: Size: 48 / Direction: Text flow)

turn off your FGC / BGC: white

write: Blue

Layers / Convert to Raster Layer

Effects / 3D Effects / Drop Shadow:
colour: #6F94AA

activate your deform tool (pick tool )

with these settings:

Layers / Merge / Merge Down

rename this layer: Text 1

18) Layers / Duplicate

rename this layer: Text 2

once again

Layers / Duplicate

rename this layer: Text 3

activate the layer: Text 2

Adjust / Brightness and Contrast / Brightness/Contrast:

activate the top layer: Text 3

Adjust / Brightness and Contrast / Brightness/Contrast:

19) Layers / New Raster Layer

flood fill with: white

Selections / Select all

Selections / Modify / Select Selection borders:

Selections / Invert

Edit / Cut

Selections / Invert

set your FGC to: white
and your BGC to: #6F94AA

flood fill the selection with this gradient:
Foreground-background

20) Layers / New Raster Layer

flood fill the selection with this gradient:
Foreground-background

set opacity to: 50

Layers / Merge / Merge Down

21) Layers / New Raster Layer

flood fill the selection with this pattern:
gard_agent

set blend mode to: Dissolve

and opacity to: 6

Layers / Merge / Merge Down

Deselect

22) Effects / Plugins / I.C.Net Software / Filters Unlimited 2.0:
Buttons & Frames / 3D Glass Frame 1

rename this layer: Frame 1

Layers / Duplicate

rename this layer: Frame 2

Layers / Duplicate

rename this layer: Frame 3

23) activate the bottom layer: BG

add your watermark and name

merge down with BG layer

Layers / Duplicate

rename this layer in: BG 2

Layers / Duplicate

rename this layer in: BG 3

activate the bottom layer: BG

make all these layers: invisible

Layers / Merge / Merge Visible

make this layer: invisible

24) activate the layer over it: BG 2

make all these layers: visible

Layers / Merge / Merge Visible

make this layer: invisible

25) activate the layer over it: BG 3

make the last five layers: visible

Layers / Merge / Merge Visible

make all layers visible again

File / save as .... *.pspimage

open your Animation Shop

open your *.pspimage

File / save as... *.gif