Open Image 700 x 700 c/p tube onto canvas. El 107 POW c/p and place towards top right. behind tube. El 129 Skyline resize by 60 place to the top over POW Layer. El 103 BOOM resize by 50 c/p place towards right, aligning it with Skyline El 22 Dice resize by 40 c/p and place towards bottom left behind tube. EL 76 Skull resize by 20 c/p and and place by tube. El 124 Gum resize by 20 c/p and place by Skull. Elements Cards "1" and "2" resize by 20 place them as you wish at the bottom. El 30 Bomb resize by 25 c/p and place to bottom far right. El 41 Money Bag resize by 20 c/p and place towards bottom left. El 166 resize by 10 /p an place to far left by Money Bag, duplicate twice and sprinkle the layers around the bottom. El 161 Mailbox resize by 45 c/p and place to far right behind tube layer. El 125 Rose resize by 15 c/p and place to bottom far right by Card 1, duplicate and place layer by Dice. El 83 Star resize by 20 Free rotate left 10 c/p and place to bottom right behind Rose. Duplicate twice and spread the layers as you wish. El 102 resize by 25 c/p and place to left side behind mailbox. Add your drop shadows!
Merge Visible. Duplicate tag, Enhance Edges lower opacity to 55 also add Properties: Overlay!
Add your Mask. I used Paper 2 for mine, Duplicate mask, place one layer to the left and the other to the right.