Kit used Polka Dot's designed by Ziggyfan. It is a PTU kit and you can get it HERE

Tube of choice. I am using one by Michael Lanefeld you can find his work

Mask of choice.

Font is Impact.

New image 650 by 650 keep transparent. 

Open element 3 resize and paste as a new layer. Use your magic wand and select inside the middle of the circle. Choose a paper of choice invert and delete access off. Take your tube of choice and place inside the circle delete access off. Move under frame selections none. Duplicate your frame on bottom layer adjust blur gaussian blur 3.00 and then top change blend mode to over lay.

On the two circles select them with magic wand use the same paper as above in the circle invert and delete access off. Now use elements 16 and 17 in the two circles. Arrange to liking.

Select the bigger circle and again use the same paper of as above. And here you can use a different tube by the same artist or the same tube which is what i did. Delete access off selections none. And do the same as you did above.

Mask open in psp and another paper of choice layers new mask from image and merge together your mask and paper.

Other elements:

Element 12

element 39

Elements 31 and 32

Element 25

Elements 33 and 34

Now add your name and copy right information. Merge visible and resize to liking.