Drink 'em up
I have to say that the credit for any tuts I do actually needs to go to all of those wonderful people.  WE make tags to share, and when one of us comes up with a new idea, we all try it, test it, add our own flair, and walla a new tut is born.  LOL!  If you are interested in joining our group please visit our yahoo groups home at:
 
http://groups.yahoo.com/group/blankgifttags/
 
Ok, this tut assumes that you have a working knowledge of psp, the use of tubes, and the use of layers.
 
1. Open a new image, 400x400 transparent.
2.  You will need to use a font that will leave the "fill" open, or select null on the fill stroke.
3.  Put your text on the new image, size 48, antialias checked, and floating.
 
4.  Effects-3d effects-inner bevel:
CTRL+D to deselect.
 
5.  Add a new layer, and put your "drink" tube on it. Add any decoration tubes that you are going to add.  I added a baby and a bottle to mine.
 
 
6.  Right click on your layer palette, and merge visible layers.
 
7. Right click on your layer palette and duplicate this layer, name it starter.  Move this layer to the bottom of your layer palette and turn visibility off.
 
8. Highlight your merged layer, add a new layer and add your "drinker" to this layer.  I am using a cat.  I am going to make him a little smaller so that he will look like he has moved up to drink.
 
 
9. Merge visible layers.
10. Duplicate this layer and name it fill1.
11.  Turn visibility off of merged layer and highlight fill1.
 
12.  Using your selection tool, draw a rectangle around your drink, in my case this would be the milk.  Now click on the drink.  You should have the drink as a floating selection now.
 
13.  Go to image-rotate.  Rotate right-free, 45, and make sure all layers is unchecked.
 
14.  Choose effects-sharpen.  Right click to deselect.  You should now have an image that looks like this:
 
15.  using your paint brush and the color of your beverage, draw a line from your drink to the bottom of your first letter so that it looks like it is pouring.
16.  On Fill 1 layer, take your magic wand and the shift key to select inside of each layer.  Then go to selections-modify-expand 1.
 
17.  Add a new layer and flood fill with your beverage color.  Pull this layer below fill 1.
 
17.  Duplicate this layer 2 times.
18.  Duplicate fill 1 two times.
19.  Turn visibility off of all except layer 3 and fill 1.  On layer 3, take your selection tool and draw a rectangle over the top two-thirds of your letters.  Hit delete.
 
20.  Right click on fill 1 and merge visible.
21. Turn off visibilty for that layer.  Turn on Copy of Layer 3 and Copy of fill 1.  Do the same thing only this time only come down one third of the way before you hit delete.
 
22.  Right click on copy of fill 1 and merge visible.  Turn off visibility for that layer.
 
23.  Turn on visibility for copy of copy of fill1 and for copy of copy of layer 3.  Right click on copy of copy of fill1 and merge visible.
 
Your layer palette should look like this:
 
24.  Now drag your starter layer to the top of your palette. Add a new layer.
 
25.  This is where you will put the final drinker, whether it be a straw or whatever.  I am using a slightly larger version of the same cat.  Merge Visible layers.
 
 
 
26.  Using your magic wand and your shift key, click inside each of your letters.  Goto selections-modify-expand-1.
 
27.  Add a new layer, and floodfill with your beverage color.  Pull this layer under your top merged layer.
 
28.  Duplicate this layer 2 times.
 
29.  Click on the top merged layer and duplicate it 2 times.
30.  Turn off visisblitily of all layers except copy of copy oflayer 5 and merged.  On layer 5 draw a rectangle with your selection tool about two-thirds down on your letters.  Hit your delete key.
 
31.  Right click and merge visible layers.  Turn off visiblity.  Turn on visiblity of copy of merged and copy of layer 5.
 
32.  Draw a rectangle with the selection tool over the letters about one third of the way down.  Make sure copy of layer 5 is highlighted and hit your delete key.
 
33.  Right click and merge visible layers.  Turn off visiblity. 
 
34.  Turn on copy of copy of merged and layer 5.  Right click on layer 5 and merge visible layers.
 
35.  Turn on all layers.  Use your crop tool to crop the excess out of your picture and save as a psp file. If you have used milk, or another white drink, you will need to add a background color. Due this by adding a layer at the bottom of your image and flood fill with a contrasting color.
 
36.  Open Animation shop.  Go to file-preferences-general program preferences-layered files.  Make sure keep layers as seperate frames is checked, if you are not using a white color. Make sure each frame shows first and current frames is checked if you are using a background color.
 
37.  Open your psp file.  Maximize it.  If you are using a background color, right click on the first frame and delete it. Then, either way..Choose edit select all.  Right click on a frame and choose frame properties.  Set this at 30.
 
38.  View your animation and then save your gif.  Walla!  You did it!