This tutorial is written for PSPX but can be tried on the earlier or later version.  Download the heart flower selections. Extract the selection to your PSP selection file.

Open a canvas 500x500, transparent. Load the heart-petals1 selection. Add a raster layer and flood fill with color or pattern of your choice. Deselect and reselect. Effects/ 3D effects/ cutout. Settings below.

Lighten/ darken tool. Settings below. Lighten the center part of the petals.

 

Load the heart-petals2 Add a raster layer and flood fill with color or pattern of your choice. Deselect and reselect. Apply cutout, use the same settings. Apply lighten darken, change the size to 50.

Load the heart-flower-center. Add a raster layer. Flood fill with color or pattern of your choice. Apply cutout. Deselect and reselect. Apply cutout, change the blur to 50. Apply highlights.

Load the heart-flower-ring. Add a raster layer. Flood fill with color or pattern of your choice. Apply cutout, change the blur to 15 and color darker than the color of the ring.

Decorate your flower with bow, ribbon, button or brad. Save your image.

 

End of Tutorial.