1. Open new image, width="350" height="350", 16.7 million colors, Transparent.
2. Click on the "Color Options pallet." Make your foreground color White ["#FFFFFF"] and your background color Beige. ["#FFE4B5"].

3. Go to "View/Rulers" and click Ok. [If you do not already have "Rulers" on your PSP Desktop] Go to "View/Grid" and click Ok. I find it is easier to be more precise when using the "Drawing Tool" if you have both the "Rulers" and "Grid" activated.

4. Click on the "Layers Option Pallet." and add a new layer and name it "Color."

5. Click on the "Flood Fill Tool" and in the "Tool Options Pallet," select "solid color." Right click on the "Color layer" and flood fill with the "Beige background color." This will give us an easy color to view our work as we progress.

7. Click on the "Layers Option Pallet." add a new layer and name it "heart1."

8. Click on your "Preset Shapes Tool," open your "Tool Options Pallet" and select the following: "Circle; filled; Antialias=checked."

9. Start at co-ordinates W=175 x H=175 and drag down and across until you have a circle 200 wide.

10. Click on the "Magic Wand Tool," open your "Tool Options Pallet" and choose "Match Mode=RGB Value; Tolerance=0; feather=0; Sample Merged=unchecked."

11. Left click anywhere on the background out side the "circle." Go to "Settings/invert." The "Marching Ants" will now surround the circle.

12. Go to "Image/deformations/Perspective-Verticle" and when the "Options box" pops up, choose "% Difference=85." Deselect. [Press the keys "control+D." or go to "Selections/select none.] The "Marching Ants" will disappear.

15. Click on the "Layers Option Pallet." and you should have 3 layers. "Layer 1 [the background layer]; "color layer" and the "Heart 1 layer."

17. Go to "Image/mirror" and the "copy layer" will appear to the right of the deform circle.

18. Click on the "Layers Option Pallet." and you should have 4 layers. "Layer 1 [the background layer]; "color layer"; the "Heart 1 layer" and "copy of Heart 1 layer."

19. Turn off the 2 bottom layers by clicking on the "small glasses" alongside the headings, "Layer 1" and "Color layers." Go to "Layers/merge/merge visible." Turn on the bottom 2 layers again by clicking on the "small glasses."

23. Click on the "Flood Fill Tool" and in the "Tool Options Pallet," select "solid color." Left click on the "Heart" and flood fill with the "White color." Do not Deselect."

25. Click on the "Flood Fill Tool" and in the "Tool Options Pallet," select "pattern." Click on the "middle tab" and scroll down until you reach "witesatn_small" and left click on the "Heart" and flood fill with the "White satin." Do not deselect.

27. Open the "redroses.jpg" image. Click on the "Magic Wand Tool," open your "Tool Options Pallet" and choose "Match Mode=RGB Value; Tolerance=0; feather=0; Sample Merged=unchecked."

28. Left click anywhere on the background outside the "redroses." Go to "Settings/invert." The "Marching Ants" will now surround the "heart."

30. While this new "redroses" image on the transparent background is still active, go to "File/save as" and save as redroses1.psp."

32. Activate the "Heart layer" and go to "Edit/paste/paste as a new layer." Click on the "Mover Tool" and position the "redroses" overlapping the top left of the "white satin heart." Make sure that the left side of the rose is at co-ordinate W=175.