This tutorial was written by me on August 3,, 2010. Using Corel PSP X2 but any version will work and for those with working knowledge of  PSP. Any similarity to any other tutorial is purely coincidental.

Material Needed:

Tube of choice. I'm using the artwork of Suzanne Woolcott. You must have a valid license to use this art.

Purchase HERE

The beautiful kit is a PTU by Irene Alexeeva called Enchanted Neighborhood.

Font: Suave Script.
Mask: DBV136 by Designs by Vaybs.
Word art by me HERE.

This tutorial is dedicated to Thank a beautiful sweet friend Kathy
from Just Gorjuss.
TSVM Kathy.

Let's start:
Open a new canvas 650 x 600 Flood fill with white.
You may re-size-crop later.
Add a new raster layer. Selections - Select All.
From the kit open paper02 re-size copy and Paste Into Selections.
Selections - Select None.
Apply mask DBV136. Merge Group.
The kit is a full size. I re-sized the whole kit by 25% then with Pick Tool.
Add a Drop Shadow as you paste elements.
See reference tag for placement.

Open Rainbow re-size and paste as a new layer. Move it to the center of your canvas.
Paste re-sized cloud 1 and 2 above and bellow the rainbow.
Re-size Flower2 and paste to the left side of your canvas.
Re-size Mushroom 1 and 2 and paste to the left side.
Re-size Tree and paste to the right side.
Re-size Balloon 1 and 2 and paste to the right side.
 Open Leaf re-size rotate 90 degrees Right and paste as a new layer.
Re-size and Paste tube of choice to the center of the leaf.
Re-size Boat. Image - Mirror and paste above the tube.
Please note that Lead and Boat have to be about same size.
With Eraser Tool erase the top part of the Boat.
See image below:
Re-size Rabbit and paste to the left bottom of the tag.
Re-size Grass and paste to the center bottom of your canvas.
Re-size Ladder and paste as a new layer.
Re size Magic Wand and books and paste as a new layer.
Re-size/crop your tag now.
Add Word Art and Copyright.
Add you name.
X out white background and merge visible.
Save as PNG.

Thank you for trying my tutorial. I would love to see your results. Feel free to email me if you have any question.
See you next time.
Another sample using another tube.