Tube by Dave Nestler. I got this from CILM but since they are closed your can get it at CDO.
Eyecandy 4000 Gradient Glow (Font Only)
Font: A&S Rhino
Open a new image size 500 by 500.
C/P Wreath. Resize by 120%. Dropshadow.
C/P Sparkles 2. Resize by 50%.
Position over the bottom left part of the wreath.
Duplicate & Flip.
Merge layer down.
Duplicate & Mirror.
C/P Frame 5. Resize by 65%.
Select the inside of the frame using your magic wand.
Selections, Modify, Expand by 3.
Add a new raster layer under the frame layer.
C/P Paper 20 into selection.
C/P Tree 2. Resize by 60%. Dropshadow.
Position under the center of the frame.
C/P Penguin. Resize by 25%. Dropshadow.
Position at the bottom right of the tree.
C/P Bells. Resize by 30%. Dropshadow.
Use your eraser tool to remove the ring on the bells.
Position over the top center of the frame.
C/P Candles. Resize by 30%. Dropshadow.
Position about halfway up the right side of the frame.
C/P Branch. Resize by 25%. Dropshadow.
Position at the bottom of the candles.
C/P Gift. Resize by 25%. Dropshadow.
Position over the bottom half of the branch.
C/P Special Gift. Resize by 25%. Dropshadow.
Position over the right side of the gift.
C/P Milk & Cookie. Resize by 15%. Dropshadow.
Position over the left side of the gift.
C/P Fudge. Resize by 15%. Dropshadow.
Position under the right edge of the cookie.
Type out your font.
Apply inner bevel of choice.
Add Gradient Glow of 3.
C/P your tube over the bottom left side of the frame.
Don't forget your copyright & Watermark.