Zip file 1  here.

                                                                                Zip file 2  here.

                                                                                 Zip file 3 here.

                                click it, then click edit paste as new layer.

                                The rightside-outside pic will be on top of your ceiling layer, we need 

                                 that under the ceiling layer, so we will grab that layer and move it under the 

                                merged layer. keep that layer highlighted in your palette.

                                 2.  Click on your leftside-outside pic.  Edit Copy, back to room, edit paste as new layer.

                                 you can move the backgrounds around with your mover tool the cross. 

                                 so they are lined up right. just click on either of the 2 layers you just added and 

                                 u can move them. when you have them how you like them you can move on. 

                                          3. Now go back to your layer palette and  click on the last layer on the top, which

                               should be layer 13. (if its not, click last layer)  click on your door handles, copy. 

                               Back to your room, Paste as new layer, mover tools to move them on door.   

                               (Make sure this layer is still highlighted in palette) 

                                          4. Now click on your Christmas lights,  copy.  Back to room, paste as new layer. 

                               Move them to above the windows, you will see I  merged them and made them right

                              size for the room.   (Make sure this layer is still highlighted in palette)    

                                          5. Click on Bar-stools copy, back to room, paste as new layer, again mover tool    

                                move to left side, as I did mine. 

                              (Make sure this layer is still highlighted in palette)    

                                          6. Click on your wreath, copy, back to room, paste as new layer. 

                                  move the wreath to center of doors. 

                                 (Make sure this layer is still highlighted in palette)

                                           7. Click on Ceiling-Light  copy, back to room, paste as new layer. 

                                 Move the light to above the bar. 

                                (Make sure this layer is still highlighted in palette)

                                           8.  Click on your Ceiling -Fan copy, Back to room, Paste as new layer.

                                 Move the light to the center of the room. 

                                 (Make sure this layer is still highlighted in palette)

                                            9.  Click on Couch-People, Copy, Back to room, Paste as a new layer.

                                 Move them to the right side of the room. till your happy with them.

                                  (Make sure this layer is still highlighted in palette)

                                             10.  Click on Christmas-Table, Copy, Back to room, Paste as new layer.

                                  Move the table next to the couch.

                                          11. Click on Whicker-Chair , Copy, Back to room, paste as new layer.

                                 Move the chair into the corner next to the table  as above.  

                                      Ok I saved this for last to show you how to move layers under layers.

                                            12.  First open your layer palette, Click on layer 3. Which should be your 

                              Carpet layer. if its not, find your Carpet layer, you can move your mouse over 

                               the layer and you will see it. Make sure the Carpet layer is highlighted in your palette.

                               Click on your Floor Rug Image . Copy, Back to room, Paste as a new layer, that should

                                have put the rug under all the layers but on top of carpet, move to where it is centered 

                                under couch and people. 

                                                                             You are done!!! 

                               Here is another quick note. When I did the bar, it was empty, so what I did was find  

                               things I wanted to add on it... so I made sure the bar was highlighted in my layer palette.

                               I added everything I wanted on top of my bar, adding a new layer on top, for each item

                              Then I shut off all the layers in the palette ,except for the bar and things I wanted on it.. 

                              move everything where you want it.  Make sure one of the layers is highlighted,

                               and merge all visible, that way you don't have so many layers to work with. Also if I  

                               want more then one of the items in my picture, I  go to Layers/ Duplicate. 

                               So working with layers , the MOST IMPORTANT thing is to have the layer you want 

                               to work on, highlighted, and always put everything on a new layer. If you were using 

                               your regular tubes, and not having them open in PSP, Always go to layer, and add 

                                new layer first. Otherwise you can not move things around if your not happy with where

                               they are. Or if you decide you don't like the tube you inserted. Click on layer, right click 

                               and delete.  Also always remember when decorating a room, perception is a important

                               key to making your room, scenery or anything you make, look real. Example. Never

                               have huge  couches in front  of a door that is real tiny or say a cat bigger then anything    

                               in the room, make sure everything is sized correctly!  

                                   I hope this tutorial has helped you in some way! if you have any questions feel 

                                   free to E-Mail me, My E-mail is Below.

                                 Also if you would like to see some of the room's That Sandy, Gwenny and I 

                                  Have done, Check out pages 51- 52 On my site! 

                                                                                Thanks and Enjoy!