This tutorial was written by me on November 8, 2009 using PSP X2. Any similarities to any other tutorial are purely and not intentional.
This tutorial is written for those with a working knowledge of PSP.

Supplies needed
3 closed up tubes, I'm using Suzanne Woolcott's HERE
Scrap kit is a PTU by Sarah at Pimp My Tags w/ Scraps, Thank you!
Mask WSL-Mask # 84 HERE


Let's start:
Open a new canvas 650 x 600 you may resize/ crop later.
Floodfill with white.
Add a drop shadow as you go.
Open paper #11 copy and paste above the background layer as a new  layer,
Open mask and minimize. Go to Layers - New mask layer - From image - find mask #84 - apply and merge group.
Open water color amear 1 & 2, bring both of them and paste to your canvas. See my sample tag.
Open "wing" element copy and paste, resize by 90.
Open Frame # 2 resize by 40, copy & paste to your new canvas.
Duplicate twice, now you have 3 frames. Rename each frame 1, 2, 3

Rotate Frame 3, 35 left move it to the left side.
Frame 2, mirror - and move to the right
Frame 1, rotate 35 right and move between 2 & 3.
See my tag sample.





Floodfill each frame with your favorite papers & tubes of your choice.
Open ribbon 2, resize by 65 and paste above the frame 3, see my sample tag.
With the eraser tool, erase part of the ribbon to make it look like is inserted to the frames. See image below:








Decorate your tag with Flowers 1, 2 deleting with the eraser tool in small size, one side of the flowers to make it look it is inserted to the ribbon.
I decorate mine with the staples, branch, botton 2 and word art. You can crop or resize now.
Add copyright and your name.
Hide background layer to have a transparent tag. Merge visible all layers left.
Save as a PNG.
And you are done!.
Thank you for trying my tutorial, email me with any question you may have.