This tutorial is of my own creation and any resemblance to any other tuts is purely coincidental. This tutorial is for personal use only, using it for monetary gain is against our TOU's. Supplies: Gimp- Any version should work Beautiful PTU kit from Sweet Cravings Scraps called Summer Breeze HERE Tube of choice. I used Ismael Rac. You must have a license to use his tubes. You can purchase them HERE WSL_Mask302 HERE Font- Redhead Goddess -File>New 600x600 pixels. -Open frame 3. Layer>Scale Layer by 50%. Select your magic wand. Click inside the frame. Select>Grow by 5. Open paper 6 and move below frame layer. Right click paper in layer box and choose Add alpha channel. Scale by 40%. Select>Invert. Press delete on your keyboard. Select>None. Make frame layer active. Filters>Light & Shadow>Drop Shadow of 2, 2, 2, black, 50. -Open frame 4. Scale by 40%. Select your flip tool and click canvas. Add paper 1 to this frame the same way as above. Repeat drop shadow on frame layer. -Open tube close up. Layers>Duplicate Layer. Flip on of the tubes and place in the top frame. Select your eraser tool and erase parts of the tube outside of the frame. Move the other tube to the bottom frame. Erase the parts of this tube that are outside of the frame. Change the mode of both tubes to grain merge. -Open frame 2. Make the bottom layer. Scale 60%. Add paper 11 to this frame. Repeat drop shadow on the frame layer. -Open tube again. Scale 60%. Repeat drop shadow. Duplicate. Filters>Blur>Gaussian Blur on default. Change mode of duplicate tube to soft light and lower the opacity to 80. -Open oceanwave. Scale 60%. Place on tubes legs. Erase any part of the tube sticking out the bottom of the wave. Elements Add a drop shadow of 2, 2, 2, black, 5 to all element layers. See my tag for placement. palm tree seashells kelp- no drop shadow flower 5 vines- no drop shadow life float fish 1 fish 2 fern- no drop shadow ocean bird 1- no drop shadow ribbon 2- select rotate tool and rotate by 90- no drop shadow beach fence seashell flower 11 -Open paper 10 and move to the bottom. Apply mask. If you don't know how to use masks click HERE. -Add your name and copyright and you are finished!