This tutorial was written by me on Dec 18th 2009.
I'm using PSP X2 but any version will work and for those who have working knowledge of psp. Any similarity to any other tutorial is purely coincidental.

Supplies needed:
A tube of your choice, I’m using a Al Rio tube. Find HERE
The scrap kit is a Freebie from Kriszta Creation called Christmas With you.
Visit her blog to download, please leave some love. HERE
Font: SouciSans

Ready? Let’s start:

Open a new canvas 600 x 600 flood fill with white. Add a new raster layer. Selection – select all.
From the kit open paper, 12 resize by 45% copy and paste into selection to your canvas.
Apply photo mask included in the kit. You may resize it later.
Paste element KC_el15 resized by 22% above the mask.
Resize frame KC_el24 by 22% with Magic Wand tool select inside the frame and paste your favorite paper from the kit.
Resize KC_el19 by 10% copy/paste above the frame and move it to the right side, duplicate and mirror.
Open KC_el1 resize by 33% and paste in the middle above the frame.
Resize KC_el16 resize by 25% and move it to the left side of the frame.
Open KC_el23 resize by 3% Image – Mirror, copy and paste to the top of the tree.
Let’s decorate the tag with the following elements resizing by:
KC-el5 resize by 18% Rotate by 45 left.
KC_el14 resize by 20% rotate by 40 Image – Mirror.
KC_el2 resize by 28% Rotate 10 right, duplicate layer; Image – Mirror.
KC-el22 resize by 20%
KC-el38 resize by 20%
Add now tube of your choice. Resize if you need to, some of the layers already have a drop shadow, add one if it needed. Resize mask and move it right to the middle of your tag.

Add copyright, your name ( I add noise of 90 random then sharpen to my name )
X out white background layer, merge visible and save as PNG.

As always, I hope you like my tutorial and thank you for trying, if you have any question please contact me.