Paper Tole, or 3D decoupage is the layering of the components in a picture to give it a 3-D effect.
Selecting a Picture and Determining the Zones:
When choosing a picture for paper tole, find one that you can divide into three or four layers or 'zones'. To determine the zones, think about how the picture would look if it were to come to life. Which items are the closest and which are the farthest away? The farthest items will be in the background or Zone 1 and the closest will be in the foreground or Zone 4 (or 3 if you only have 3 Zones). You will need as many copies of the picture as you have Zones.
For this illustration I selected four zones
I decided that the only thing I wanted to remain in the background was the blue area, so that's Zone 1.
Next, I decided which items should be far away, but not flush with the background. This is Zone 2. For this picture I chose Santa's jacket and face as Zone 2.
Zone 3 consists of items that are close up, but not the closest. I chose Santa's hat, glasses, beard and mittens for Zone 3.
Zones 4 consists of the items that are the closest to the viewer. I wanted to emphasize the snow dome, so I only chose the Snow Dome and tabletop for Zone 4.
Cutting out the Layers:
For the background, leave the entire picture intact (Zones 1 - 4).
The first layer will consist of all objects in Zones 2 - 4.
The second layer will consist of all objects in Zones 3 and 4
The third layer will consist of only those objects in Zone 4
Assembling the picture:
If necessary, mount your background onto a card blank.
Stick 3D foam to the backs of layers two through four. If the squares are too large, they can be cut down to size with a pair of scissors.
Remove the backing from the 3D foam and carefully line up layer two with the background and stick it on. Be very careful with your placement! Most 3D Foam pads are very sticky and practically impossible to remove without ruining your picture.
Follow layer 2 with layer 3
... and then layer 4.