This tutorial was written by me December 15- 2011
any resemblance to any other tutorial is completely coincidental.

I am using a tube from OrkusArt from PFD it's a freebie ☺
but you still need a license to use this art 
do not use the same tube without a license

My supplies here
Filter needed:
VM Natural - acid rain

open a new raster layer 600 X 250  select all

copyNpaste the background as new layer place it inside the selection
 selection invert - hit delete - select non - layers merge down
add a new layer floodfill white
select all - contract 5 - hit delete - select non
add drop shadow
copyNpaste your tube as new layer and place it between the two layers
select all - image crop to selection

image canvas size 700 x 400
add a new layer move to bottom floodfill white
copyNpaste the stars as new layer - dublicate and place them
copyNpaste your main tube and the santa hat
add and your name and text
I used Ephesis

select the red background layer
Effect VM Natural - Acid Rain
set the Amount to 3 leave the rest as they are
copy merge - open AS paste as new animation
back in psp - undo
add effect again but move the random slider a bit
copy merge - paste after current frame in AS
repeat one more time for a total of three frames
save as gif ☺