Penguin By Verymany found here
Country Holiday by Pink Paradox Productions found here
Font Penguin Attack
Canvas 700 by 700 then crop after tag is done
El 82 Reduced by 40% then rotated 15 to the left.
Click inside the fence, expand the selections by 2 and copy/paste paper into selection of a new raster layer.
Place tube in front of the fence and reduce by 40-35%
Add el 87 reduced by 80%
place el 86 above it
Reduce el 81 by 50% and el107 25%
Add some trees behind the frame:
Place el 88 reduced by 50% behind the trees at the base on the left. Duplicate mirror and place to the right. then apply Eye Candy snow drift.
Add the bell el to the right and reduce by 25%
Sled by 50%, gift on the sled 25% and red bow present by 15%.
Add your name, artist URL, CR and your licence number