Writing Tutorials again so we are going to give it a shot once again.

So Lets Begin!

File / New / 800x800 and flood fill it with white
we can always Resize later on
Open Frame 1 copy and paste the frame as a new layer
Resize your frame by 40%
Now go to Image Adjust and Sharpen
 
Open the Smoke Element
Copy and paste the Smoke as a new layer
Drag the Smoke under your frame layer
Grab your eraser tool and earase and extra hanging outside the frame

Copy and paste your tube as a new layer
Duplicate your tube and drag the duplicate under the smoke
On your top tube grab the eraser and erase the extra hanging out below the frame
Active the bottom tube and add a small drop shadow
I Used H-V 1 Opacity 69 Blur 6 and reverse it and use -1 both settings again.

Now activate your top tube once more
Grab your eraser tool and erase parts of the tube so it looks like the smokes over her
we will animate the smoke later.

activate your frame layer
Grab your magic wand and click inside it setting tolerance 0
go to selections/Modify/expand by 4
Copy and paste your paper of choice as a new layer
Go to Selections/Invert/Delete/ Select None
Make sure your paper layer is under your botton tube layer

Open Up Tree Stump2 and copy and paste it as a new layer
Resize the tree stump by 40%
Place the tree to the left side on top the frame
Give your tree stump a slight drop shadow

Open the skulls and paste them as a new layer
Place the skulls on top the tree at the bottom
See my image for preferences

open the Skele-Hand and paste it as a new layer
Resize the hand by 30% place it to the right side the frame so
it looks like its hanging from the inside
go to image/adjust/ adjust image

grab the gothic journey book
copy and paste the book as a new layer
resize the book by 35%
Place the book under the hand so looks like its handling the book
Give your book a small drop shadow
go to image/adjust/ adjust image


Open up the spider and paste it as a new layer
Resize your spider and place it on top between the bok and skull pile

Open the gothic lights and paste it as a new layer
resize the light by 35% and place it to the top far right of the frame
use my image for preference
duplicate the lights and place the duplicate to the far left
go to image/adjust/ adjust image

Open the crow and paste it as a new layer
resize the crow by 30% and place it to the top left of the frame
so it looksl ike its sitting on the frame
Duplicate the crow and go to image/mirror
It should now be on the right side the frame
Adjust and move the crow slightly so it looks like its sitting on the light
Give your crows a drop shadow

Open the Sign1 and paste it as a new layer
Resize the sign by 50% or till it fits perfect above behind the tube layer
go to image and adjust

Copy and paste the smudge as a new layer
Resize the smudge by 35%
go to image/adjust/ adjust image
Move the smudges behind the frame and tube layer
and place it to the right
Duplicate the smudge and go to Image/Mirror
It should now be on the left side
Give the smudges a drop shadow

Add Your name and the Proper Copyright of your Tube Image
Your done and Now its Time to Animate

go to the smoke layer and duplicate it 2 times for a total of 3
Rename each layer 1,2, and 3
X out 2 and 3 and activate 1

Grab your mesh tool
Grab the center right knod and move it a tiny bit then do the same thing for the left one
convert it before going on to the next part

X out layer 1 and open #2
Do the same thing as above only with the mesh tool move them in oposite directions
(Sorta like a random Seed only doing it with mesh tool)

X out layer 2 and open #3
Do the same thing as above only with the mesh tool move them in oposite directions
one more time.

Now open your animation shop
We can always resize it in animation shop if you need to

x out 2 and 3 and open 1
x out your white background
Merge visible, go to edit copy
Go to animation shop and paste as a new animation
 
Do the same thing for the next 2 as well
after getting all 3 layers in animation shop
go to select all and go to frame properites and change it to 40
Play your animation and resize it your Done !!