Need Banner!!!!!

[KittyCat72]

One of my friends needs a banner; they want it to be like this:

Size: just regular a banner or sig size
Images:http://www.albany.edu/~jj1311/lemony.jpg
Colors: A Christmasy red color
Text: Happy Holidays from the UE
Other: put a little Santa hat on him if you can

I'll pay you about 40 GFP, maybe more if it's really good. The text can be animated, ect. I really don't care, just make it look nice and have fun.