Santa-penguins.

Get my Selections here. Zip them up in your PSP Selection folder.
The zip also includes the text. Zip it up in your PSP Image folder.

Start with a New Image 400 x 400, transp, 16 mill.

Set Match Mode in your Tool Option box to None and you will fill all selections with one click.

New Layer. Call it Pole.  Selections, Load from disk, santapenguins, pole.sel.
Flood Fill with color #624E3C. Selections, Float. Effects, 3D, Cutout as below.

Deselect.

New Layer. Call it Signs.  Selections, Load from disk, santapenguins, signs.sel.
Flood Fill with color #B6B4AA. Selections, Modify, Contract by 1. Flood Fill with color #FEF7EC. Deselect.

Get the text you got in the zip. Copy and Paste it as a New Layer. Put it in place on top of the signs.

Layers, Merge, Merge Visible. Call the layer Pole.

New Layer. Call it Footprints.  Selections, Load from disk, santapenguins, footprints.sel.
Flood Fill with color #AAC4D2. Selections, Modify, Contract by 1. Flood fill with color #FEF7EC. Deselect.

New Layer. Call it Brightlight.  Selections, Load from disk, santapenguins, brightlight.sel.
Flood Fill with color #FFBC09. Deselect.

New Layer. Call it Leg1. Selections, Load from disk, santapenguins, leg1.sel.
Flood Fill with color #371F0B. Selections, Modify, Contract by 1. Flood Fill with color #605252. Deselect.

New Layer. Call it Pot.  Selections, Load from disk, santapenguins, pot.sel.
Flood Fill with color #371F0B. Selections, Modify, Contract by 1. Flood Fill with color #605252.
Selections, Float. Effects, 3D, Cutout as below.

Deselect.

New Layer. Call it Rim. Selections, Load from disk, santapenguins, rim.sel.
Flood Fill with black color. Deselect.

New Layer. Call it Leg2. Selections, Load from disk, santapenguins, leg2.sel.
Flood Fill with color #371F0B. Selections, Modify, Contract by 1. Flood Fill with color #605252. Deselect.

New Layer. Call it Fire1. Selections, Load from disk, santapenguins, fire1.sel.
Flood Fill with color #E7AE06. Selections, Modify, Contract by 1. Flood Fill with color#EEE000 . Deselect.

New Layer. Call it Fire2. Selections, Load from disk, santapenguins, fire2.sel.
Flood Fill with color #FC9C04. Selections, Modify, Contract by 1. Flood Fill with color  #FDB823. Deselect.

Close layers Pole and Footprint. Layers, Merge, Merge Visible. Call the layer Pot.

New Layer. Call it Feet. Selections, Load from disk, santapenguins, feet.sel.
Flood Fill with black color. Deselect.

New Layer. Call it Wing1. Selections, Load from disk, santapenguins, wing1.sel.
Flood Fill with black color. Selections, Modify, Contract by 1. Flood Fill with color  #4C4E58. Deselect.

New Layer. Call it Whitebody. Selections, Load from disk, santapenguins, whitebody.sel.
Flood Fill with color #C0C0C0. Selections, Modify, Contract by 1. Flood Fill with color  #F9F8F7.
Selections, Float. Effects, 3D, Cutout as below.

Deselect.

New Layer. Call it Bellygray. Selections, Load from disk, santapenguins, bellygray.sel.
Flood Fill with color #C0C3C6. Deselect.

New Layer. Call it Bellypink. Selections, Load from disk, santapenguins, bellypink.sel.
Flood Fill with color #F7B39E. Deselect.

New Layer. Call it Blackbody. Selections, Load from disk, santapenguins, blackbody.sel.
Flood Fill with black color. Selections, Modify, Contract by 1. Flood Fill with color  #4C4E58.
Selections, Float. Effects, 3D, Cutout as below.

Deselect.

New Layer. Call it Wing2. Selections, Load from disk, santapenguins, wing2.sel.
Flood Fill with black color. Selections, Modify, Contract by 1. Flood Fill with color  #4C4E58. Deselect.

New Layer. Call it Beak. Selections, Load from disk, santapenguins, beak.sel.
Flood Fill with black color. Selections, Modify, Contract by 1. Flood Fill with color  #83888A. Deselect.

New Layer. Call it Beakline. Selections, Load from disk, santapenguins, beakline.sel.
Flood Fill with black color. Deselect.

New Layer. Call it Blackeye. Selections, Load from disk, santapenguins, blackeye.sel.
Flood Fill with black color. Deselect.

New Layer. Call it Whitespot. Selections, Load from disk, santapenguins, whitespot.sel.
Zoom the picture and Flood Fill with white color. Deselect.

New Layer. Call it Redcap. Selections, Load from disk, santapenguins, redcap.sel.
Flood Fill with color #B01C04. Deselect.

New Layer. Call it Whitebrim. Selections, Load from disk, santapenguins, whitebrim.sel.
Flood Fill with white color. Selections, Float. Effects, 3D, Cutout as below.

Deselect.

New Layer. Call it Scarf1. Selections, Load from disk, santapenguins, scarf1.sel.
Flood Fill with color #38069E. Deselect.

New Layer. Call it Scarf2. Selections, Load from disk, santapenguins, scarf2.sel.
Flood Fill with color #38069E.  Selections, Modify, Contract by 1. Flood Fill with color #470DCB. Deselect.

New Layer. Call it Scarf3. Selections, Load from disk, santapenguins, scarf3.sel.
Flood Fill with color #0B4718. Deselect.

New Layer. Call it Scarf4. Selections, Load from disk, santapenguins, scarf4.sel.
Flood Fill with color #0B4718.  Selections, Modify, Contract by 1. Flood Fill with color #116320. Deselect.

Close layers Pole, Footprints and Pot. Layers, Merge, Merge Visible.  Call it Birds.

New Layer. Call it Snow. Selections, Load from disk, santapenguins, snow.sel.
Flood Fill with white color. Selections, Float. Effects, 3D, Cutout as before. Deselect.

Layers, Merge, Merge Visible and you are done.

Add a snowy background and you will have a nice picture.