Baby It's Cold Outside Signature Tag Tutorial By Marleschka
This tutorial was made in PSP 8.1 but can be done in any version.

( 1 ) Open a new 600 x 450 transparent Image. Place you 
foreground on #D3E4FF and your background on #294C80. In 
your foreground make a foreground/background Linear gradient 
set to angle 0, repeats 0. 
( 2 ) New layer. Flood fill with this gradient.
( 3 ) New Layer, selections, select all. Copy the tube 
winter_wonders  and paste it into the selection. Selections select 
none. With your mover tool move it up a little. Place the blend 
mode on Luminance.
( 4 ) Go to the tube SS_1954, copy and paste as a new layer onto 
your image. Image resize and resize by 85%, all layers 
unchecked. Place her to the left. We will move her properly after 
the next layer.
( 5 ) Go to the tube curtains, copy and paste as a new layer onto 
your image. Place the blend mode on LuminanceL.
( 6) Now you can move your lady tube untill she sits just against 
the side of the curtain. Place the blend mode on LuminanceL.
( 7 ) Go to the layer of the scene, make this the visible layer and 
take your eraser set to size 40, hardness 0 and opacity 50 and 
erase what lays over the ladies face and down the side of the 
curtain ( see my image )
( 8 ) With your background on #D3E4FF, take a nice font, vector 
checked, I used  Tempus Sans ITC size 24 and write your text. 
Convert to a raster layer and add this dropshadow. V & H 1, 
Opacity 50 and blur 5. 
( 9 ) Layers Merge, Merge All. 
( 10 ) Image add borders 2, color #294C80.
( 11 ) Image add borders 2, color ##D3E4FF.
( 12) Image add borders 2, color #294C80.
( 13 ) Image add borders 2, color ##D3E4FF.
( 14 ) Image add borders 25, color #294C80.
( 15 ) Select this border with your magic wand. Effects 
Greg's Factory Output Vol 11, Pool Shadow with default settings. 
Keep the selection.
( 16 ) Effects, 3d effects, inner bevel with these settings, 
Bevel 2, Width 15, Smoothness 15, Depth 9, Ambience -15, 
Shininess 6, Angle 315, Intensity 33 and Elevation 90. Selections,
select none.
( 17 ) Image add borders 2, color ##D3E4FF.
( 18 ) Resize to 450 in height, aspect ratio checked and all layers 
checked and you are finished.
                    I hope you have enjoyed this tutorial.