This tutorial was written using PSP version 7.02 but should work with other versions. It uses Selections which you can download HERE. I'm assuming you have basic knowledge of the tools in PSP and the use of the layer palette. Included in the zip is a color guide. Just use your dropper tool to select the colors. Or chose your own! Let's get started! Open a new image size 450x450, transparent background. Add a new layer named body. Load body selection. Flood fill with black. Selections...Invert. Apply the following drop shadow: Deselect. Add a new layer named chest. Load chest selection. Flood fill with white. Selections...Invert. Apply the same drop shadow as you did with the body. Deselect. Add a new layer named foot1. Load foot1 selection. Flood fill with #DCC86C. Selections...Invert. Apply the same drop shadow as above BUT change the shadow color to #917E23. Deselect. On the same layer. Load footlines1 selection. Flood fill with #B1992B. Deselect. Add a new layer named foot2. Load foot2 selection. Flood fill with #DCC86C. Selections...Invert. Apply the same drop shadow as with foot1. Deselect. On the same layer. Load footlines2 selection. Flood fill with #B1992B. Deselect. Add a new layer named hair. Load hair selection. Flood fill with black. Deselect. Add a new layer named head. Load head selection. Flood fill with black. Selections...Invert. Apply the same drop shadow you did for the body: Vertical & Horizontal: 0 Opacity: 100 Blur: 25 Color: #C0C0C0 Deselect. Add a new layer named mask. Load mask selection. Flood fill with white. Selections...Invert. Apply the following drop shadow: Vertical & Horizontal: 0 Opacity: 100 Blur: 15 Color: #C0C0C0 Deselect. Add a new layer named beak. Load beak selection. Flood fill with #DCC86C. Selections...Invert. Apply the following drop shadow: Vertical & Horizontal: 0 Opacity: 100 Blur: 15 Color: #917E23 Deselect. Add a new layer named eyes. Go to my penguineyes.psp file Edit...Copy. Now go back to your penguin image Edit...Paste...As New Selection. Move your eyes into place. (You can, of course, make your own eyes any which way you like!) Deselect. Apply a drop shadow to your eyes with the following settings: Vertical & Horizontal: 1 Opacity: 25 Blur: 3 Color: #000000 Now applay ANOTHER drop shadow but with the negative vertical and horizontal. (-1) Add a new layer named bow Load bow selection. Copy the penguinbow.psp image. Go back to your penguin... Edit...Paste...Into Selection. Now you can merge your layers and export as a tube! You can make what you want with your result but please do not try to make money with it! And you're done!