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

PTU kit from Tasha's Playground called Splash HERE

Tube of choice. I am using the art of Elias Chatzoudis. You must have a licesne to use his tubes. You can purchase them at PTE HERE

Mask 126 by weescotslass HERE

Let's get started!

File>New 600x600 px.

-Open tube. Layer>Scale Layer 75%. Place tag in middle of canvas. Filters>Light & Shadow>Drop Shadow 2, 2, 2, black, 50.

-Open frame 4. Move below the tube layer. Scale 65%. Open paper 5. Scale 65%. Move paper below frame Layer>Transparency>Add Alpha Channel. Select>Invert. Press delete on your keyboard. Filters>Repeat Drop Shadow.

-Open frame 4 again. Move below tube. Scale 60%. Add paper 11 to frame (repeat dteps above). Repeat drop shadow on frame.

-Open sand. Move below tube. Scale 75%. Place at bottom of tube.

-Open wave. Move under sand. Scale 75%. Place to the left of tag. Repeat drop shadow.

-Open bottle. Move below tube. Scale 75%. Select the rotate tool. Rotate -20. Place to left side of tag.

Other Elements:

flower 3

fish 3

fish 4

starfish

starfish 1

shell

shell 2

seaweed

seaweed 2

bubbles

jellyfish rotate 20

-Open paper 10. Make the bottom layer. Apply mask. Click HERE if you don't know how to use masks.

-Add your name and copyright and you're finished!