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 Summer Haze from Tasha's Playground

Tube of choice. I am using the art of Keith Selle. You must have a proper license to use these tubes. You can purchase the one I used exclusively at The PSP Project

Font- Lily Script One

-File>New 600x600 px.

-Open anchor. Layer>Scale Layer 40%. Place to the left bottom of canvas. Filters>Light & Shadow>Drop Shadow 2, 2, 5, black, 50. Layer>Duplicate Layer. Layer>Layer To Image Size. Select the flip tool and click canvas. Repeat drop shadow.

-Open shell string. Make the bottom layer. Scale 75%. Place between the anchors. Repeat drop shadow.

-Open bottle 1. Move above the shell string. Scale 50%. Place to the right side near anchor Repeat drop shadow.

-Open bottle 2. Scale 50%. Place near left anchor. Repeat drop shadow.

-Open bag 2. Move below bottle layers. Flip. Scale 60%. Place to the left side of tag. Repeat drop shadow.

-Open bucket. Make the bottom layer. Scale 50%, Place to the right side. Repeat drop shadow.

-Open lily pad. Make the bottom layer. Place to the left. Repeat drop shadow.

-Open frog 2. Make the top layer. Scale 55%. Place to the left. Repeat drop shadow.

-Open cloth. Move above the lily pad layer. Place on the lily pad. Repeat drop shadow.

-Open poles. Make the bottom layer. Place to the far right. Repeat drop shadow.

-Open palm tree. Bottom layer. Scale 7%0. Place to the right side. Repeat drop shadow.

-Open deco 2. Move above lily pad. Scale 60%. Place in center of elements. Repeat drop shadow.

-Open water. Make the bottom layer. Scale 75%. Place above the cluster of elements. Duplicate and leave on top of other water layer.

-Open tube. Move above the palm tree layer. Scale 75%. Flip. Place in the center of tag. Repeat drop shadow. I erased the part of the tube sticking below the cluster of elements.

-Open splash 2. Move below the palm tree layer. Scale 70. Flip. Place to the left side of tag. Repeat drop shadow.

-Open bubbles. Move below tube layer. Place in center of tag. repeat drop shadow.

-Open word art 2. Make the top layer. Scale 50%. Place to the left side of tag. Repeat drop shadow.

-Add name and copyright and you're done!!