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Open a new transparant image 900 x 700
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Fill the layer with a Christmas green color
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Effects - textureffects - blinds  #712825

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Layers - new rasterlayer
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Selections -  select all
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Copy the image  "Patron rojo" and paste into selection
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Selections - select none
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Layers - mask load/save - load mask from disk "nora_210"

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Layers - merge - merge group
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Image - resize - 125% - uncheck all layers
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Copy the tube "varios3_ByHebe" and paste as a new layer
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Move the tube a little up
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Copy the tube "CJS Xmas decorated tree" and paste as a new layer
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Move the tube to the right
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Effects - 3D effects - drop shadow

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Copy the tube "site_noel_1252518468_noel" and paste as a new layer
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Move the tube to the right
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Effects - 3D effects - drop shadow

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Layers - merge - merge visible
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Selections -  select all
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Selections - adjust - contract  20 pixels
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Selections - inverse
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Layers - new rasterlayer
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Copy the image "patron36"  and paste into selection
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Effects - 3d effects - inner bevel

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Selections - select none
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Lagyers - merge - merge down
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Copy the tube "Sello Hebe" and paste as a new layer
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Layers - merge - merge visible
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Copy the tube "Tube2037_Santa_is_sleeping_08_12" and paste as a new layer
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Move the tube into the corner on the left

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Edit - copy special - copy merged
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Open Animation Shop
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Edit - paste - as new animation
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Edit - duplicate selection
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Hit on frame 1 so it will be activated
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Back to PSP
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Warp brush - mesh warp

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Pull a little on the lines so it seems like the belly is pulling out

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Edit - copy special - copy merged
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Back to AS
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Edit - paste - after active frame (so this frame will be the middlest frame)
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You now have 3 frames in AS
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Edit - select all
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Animation- proporties frame 80
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Save as gif

Ready!