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 or program of choice

PTU kit Punk You from Tasha's Playground

9 tubes of choice. I used the art of Ismael Rac. You must have a license to use these tubes. Purchase them at his store HERE.
Mask 235 from weescotslass
Fonts: VTKS Distress & Xtreem Thin Demo

-File>New 600x600 px.
Open frame 5. Layer>scale Layer 75%. Select the rotate tool and click canvas. In the angle box put 15. Select the magic wand and click in the top left box. Select>Grow 5. Open paper 11 and move below the frame layer in the layer box. Layer>Transparency>Add Alpha Channel. Select>Invert. Press delete on keyboard. Open tube. Place in selection. Delete. Select>None. Change the mode of the tube to value. Continue for the rest of the boxes in the frame. I used a different tube and different modes for each. Play around with the modes to see what you like best. Once you are done adding tubes & papers to the frame, make the frame active. FIlters>Light & Shadow>Drop Shadow 2, 2, 5, black, 80.
-Open main tube and make the top layer. Scale 75%. Place in the center of tag. Add drop shadow of 2, 2, 2, black, 50.
-Open frame 2. Make the bottom layer. Scale 75%. Place in the center of tag. Repeat drop shadow.
-Open frame 1. Make the bottom layer. Scale 85%. Rotate 90. Place in center of tag. Add drop shadow of 2, 2, 5, black, 80.
-Open tape. Move tape layer above the 2 bottom frame layers. Scale 60%. Place to the top left of tag. Layer>Duplicate Layer. Move the duplicate to the bottom right of tag. Repeat drop shadow on both tape layers.
-open lace. Make the bottom layer. Scale 85%. Repeat drop shadow.
Other Elements:
florish
speaker 1
8 ball
skull - Rotate -15
dots 2
bow
ribbon 2
devilish heart
sparkles
-Make the top layer active. Select the text tool. Font: VTKS Distree, Size: 65, Foreground Color: 8843c7. Click canvas and type 'Punkified'. Place text at the lower right of tag. Layer>Transparency>Alpha To Selection. Grow 1. Layer>New Layer. Move new layer below text layer. Change your foreground to black. Select the bucket fill tool and fill selection. New layer. Move new layer below black bucket fill layer. Grow 1. Bucket fill with purple just used. Select>None. Filters>Noise>RGB Noise. Change all sliders (except alpha) to 0.50. Add drop shadow of 2, 2, 2, black, 50.
-Open paper 12. Make the bottom layer. Apply mask. Click HERE to learn how to use masks in gimp.
-Add your name with the Xtreem Thin Demo font. Also add your copyright and you're finished!