Start by opening a new image 250 x 400 on a transparent background.
Go to SELECTIONS - LOAD FROM DISK and browse to the folder you saved the selections into and open the 1.sel
Use the fill bucket
to fill this selection with #DFA233 or a color of your choice and deselect using CTRL+D on your keyboard.
On the same layer, go to SELECTIONS - LOAD FROM DISK and open the 2.sel, go to COLORS - ADJUST - BRIGHTNESS/CONTRAST changing the brightness to -75 and the contrast to 0. CTRL+D
On the same layer, go to SELECTIONS - LOAD FROM DISK and open the 3.sel, go to COLORS - ADJUST - BRIGHTNESS/CONTRAST changing the brightness to 75. CTRL+D
Go to LAYERS - NEW RASTER LAYER, give it a name if you want and click OK. Then SELECTIONS - LOAD FROM DISK and open the 4.sel. Fill with the same color and CTRL+D.
On the same layer, SELECTIONS - LOAD FROM DISK and open the 5.sel. Adjust the brightness (SHIFT+B) -75 and CTRL+D
Still on the same layer, open the 6.sel and adjust the brightness 75 and CTRL+D
Add a new raster layer and open the 7.sel. Fill with a color of your choice. I used #FF8080. Go to EFFECTS - 3D EFFECTS - INNER BEVEL using the settings below. CTRL+D
On the same layer, open the 8.sel and fill with the same color, apply an inner bevel using the same settings as above and CTRL+D.
On the same layer, open the 9.sel and fill with the same color. Apply an inner bevel using the settings below and CTRL+D.
Add a new raster layer and open the 10.sel, fill with the same color you used for the bear, I used #DFA233. CTRL+D
On the same layer, open the 11.sel and adjust the brightness -75. CTRL+D
On the same layer, open the 12.sel and adjust the brightness 75. CTRL+D
Add a new raster layer, open the 13.sel, fill with the same color, CTRL+D.
On the same layer, open the 14.sel. Adjust the brightness -75. CTRL+D
On the same layer, open the 15.sel. Adjust the brightness 75. CTRL+D
Add a new raster layer and open the 16.sel. Fill with the same color and CTRL+D
On the same layer, open the 17.sel and adjust the brightness -75. CTRL+D
On the same layer, open the 18.sel and adjust the brightness 75. CTRL+D
Add a new raster layer and open the 19.sel, fill with the same color and CTRL+D
On the same layer, open the 20.sel and adjust the brightness -75. CTRL+D
On the same layer, open the 21.sel and adjust the brightness 75. CTRL+D
Add a new raster layer and open the 22.sel, fill with your choice for the first balloon, I used #C0C0FF and CTRL+D. Go to EFFECTS - 3D EFFECTS - CUTOUT using the settings below.
On the same layer, use the retouch tool
with these settings...
And make two small highlights on the top of your balloon.
Add a new raster layer and open the 23.sel. Fill with a color of your choice, I used #FFFFC0, CTRL+D. Apply the same cutout as before. Using the retouch tool with the same settings, add highlights on this balloon also.
Add a new raster layer and open the 24.sel, fill with your choice, I used #FFC0C0 and repeat the same steps you used on the other two balloons.
Add a new raster layer and open the 25.sel, fill with your choice, I used #FF8080. CTRL+D. Using the retouch tool again with the same settings add some highlights to this also.
Add a new raster layer and open the 26.sel, fill with the same color and apply the same inner bevel. CTRL+D.
Add a new raster layer and open the 27.sel, fill with black. Apply the "Round" inner bevel with the default settings and CTRL+D... And you are finished!