This tutorial may not be copied and placed on another site without my written permission.
The image you create by following this tutorial belongs to you and you may do whatever you want with that.

** German Translation . . . by Monika, and hosted here.  Thank you, Monika. **

Open a new image 400 x 450 on a transparent background

Name your first layer shoes, go to selections, load from disk, and open the shoe1.sel and fill with your choice, I used #404040 go to effects, 3d effects, inner bevel using the settings below

Deselect and selections, load from disk and open the shoe2.sel fill with same color, effects, 3d effects, and the same inner bevel deselect

Add a new raster layer and name it pants selections, load from disk and open the leg1.sel fill with the jeans tile and deselect

On the same layer, open the leg1shade.sel go to colors, adjust, brightness/contrast changing the brightness to -75 and deselect

On the same layer, open the cuff1.sel fill with the same jeans tile and deselect On the same layer, open the cuff1shade.sel adjust the brightness, same settings, and deselect

On the same layer, open the leg2.sel fill with same jeans tile and deselect same layer, open the leg2shade.sel adjust the brightness, same settings and deselect

Same layer, open the cuff2.sel fill with the same tile and deselect open the cuff2shade.sel and adjust brightness, same settings, and deselect

Add a new raster layer and name it shirt open the shirt.sel and fill with your choice I used my tile38 at a scale of 20%, deselect

On the same layer, open the shirtshade.sel adjust the brightness to -40 and deselect

Same layer, open the sleeves.sel fill with the same pattern and deselect

Same layer open the sleevesshade.sel adjust the brightness, same settings, deselect

Same layer, open the collar.sel fill with your choice, I used #7B8A86

Same layer open the collarshade.sel adjust the brightness, same settings, deselect

Add a new raster layer and name it hands open the hands.sel and fill with your skin color I used #EFC8B9, selections, float and then effects, 3d effects, cutout using the settings below deselect

On the same layer, open the hands2.sel adjust the brightness -40 and deselect

On the same layer, open the hands3.sel adjust brightness 40 and deselect

Add a new raster layer and name it head open the head.sel and fill with the same skin color selections, float and effects, 3d effects, apply the same cutout and deselect

On the same layer, open the mouth.sel adjust the brightness to -45 and deselect

On the same layer, open the cheeks.sel fill with a cheeky color, I used #FC9C9D deselect

On the same layer, open the cheeks2.sel fill with white and deselect

Add a new raster layer and name it nose open the nose.sel and fill with the same skin color #EFC8B9 then effects, 3d effects and apply this inner bevel and deselect

Go to effects, 3d effects, drop shadow with these settings

Go to effects, blur, apply a gaussian blur of 1.50

Then use the eraser with these settings,

and click on the bottom part of his nose a couple times to erase the darker area

Add a new raster layer and name it eyes

open the eyes1.sel and fill with white while still selected, apply this drop shadow deselect

On the same layer, open the eyes2.sel fill with black, while still selected, go to effects 3d effects and apply this inner bevel

While still selected, apply this drop shadow and deselect

Add a new raster layer and name it hair You can make your own hair using Eyecandy 4000 or you can use my hair included in the zip file open the hair.psp and copy and paste it on his head....

add a new raster layer, open the machine1.sel fill with dark gray #808080 and effects, 3d effects apply this inner bevel and deselect

add a new raster layer and open the machine2.sel fill with the same color, effects, 3d effects, and apply an inner bevel with these settings... deselect

Add a new raster layer and open the glass.sel go to effects, 3d effects, cutout with these settings, deselect

Add a new raster layer and choose your paintbrush  with these settings and a foreground color of white

and paint some highlights on the glass

then open the glass.sel again and go to effects, blur, and apply a gaussian blur of 6 and deselect

Add a new raster layer and open the machine3.sel fill with the same dark gray #808080  effects, 3d effects, inner bevel with these settings

Add a new raster layer, open the machine4.sel fill with black and deselect

On the same layer, open the machine5.sel fill with light gray #C0C0C0 and deselect

add a new raster layer and open the machine6.sel fill with #808080 and deselect

on the same layer open the machine7.sel fill with black and deselect

On a new raster layer open the sign.sel and fill with white

same layer, open the outoforder.sel and fill with red 

same layer open the tape.sel and fill with light gray

Add a new raster layer and drag this layer below the glass Using the mygumballs tube at a scale of 30, open the glass.sel again and go to selections, modify, contract by 2 and fill it up with gumballs and deselect

Make the very top layer active, add a new raster layer and more gumballs

Then add a layer under his hands and give him another gumball

And you are done!