This tutorial is written for PSP 7.
The image used for this tutorial download it here.

Ok lets get started. Open your flower image in PSP. Make a copy of it (shift-D) and close your original picture. If you mess up somewhere you always be able to start all over.

Promote your picture to a raster layer. Add a new raster layer name it selection and click on your "Paintbrush tool" set color to "#000000" and apply these settings

Trace your flower petals with the paintbrush.

When you traced them all delete the flower picture layer. Crop and resize your picture to app. 400x300. We are not going to make a copy of it we going to use our own imagination. It will look something like this

Add a new raster layer and call it petals. Click on your "paintbrush tool" and color the flowers hearts with #FA8100. You can play with the brush size for some parts you will need a bigger brush and for others you will need to adjust it to a smaller stroke. I used 5 for the orange.

Start with the flower on top color the sides of the petal with #D74D5D with your paintbrush tool. One advice do each petal one by one. Fill the inside of the petal with #EF8EB9. Then we going to smudge out the colors with the retouch tool. Click on retouch tool and apply these settings.

Smudge and melt the colors with each other, till it looks ok to you. When you smudged out the pink colors smudge out the orange upwards a bit.

Continue doing this so till you done all the petals.

Now we going to try to add some depth and highlights. You see I have started with those highlights in the screenshot above. Select color #FFFFFF and paint a few strokes on the petals then smudge them back out with the retouch tool. You may want to zoom in your painting so see more details.