This tutorial is of my own creation and any resemblance any other tut 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 Memories from Amy Marie. You can purchase this kit at The PSP Project 

Tube of choice. I am using the art of Alex Prihodko. You must have a proper license to use these tubes. You can purchase them at Pics For Design 

Font- Frosting for breakfast

-File>New 600x600 px.

-Open tube. Layer>Scale Layer 35%. Filters>Light & Shadow>Drop Shadow 2, 2, 5, black, 50. Layer>Duplicate Layer. Filters>Blur>Gaussian Blur on default. Change the mode to soft light and lower the opacity to 55.

-Open element 55. Move below the tube layer in the layer box. Place to the right side of tube. Repeat drop shadow.

-Open element 38. Move below the tube layer. Select the rotate tool and click canvas. In the angle box put -90. Place at the bottom of tube. Repeat drop shadow. Duplicate. Make the duplicate the top layer. Select the eraser tool. Erase parts of the leaf branch so it looks like she is intertwined with the branch.

-Open element 35. Make the bottom layer. Rotate -40. Scale 70. Place at the bottom of tag.

-Open element 28. Move below the tube layer. Scale 25%. Place at the bottom right. Repeat drop shadow.

-Open element 110. Move below flower. Scale 35%. Place to bottom right.

-Open element 88. Move below bottom leaf branch. Scale 50%. Place to the bottom left. Repeat drop shadow. 

-Open element 78. Move below the tube layer. Scale 40%. Place to the bottom left. Repeat drop shadow.

-Open element 53. Move below tube layer. Scale 40%. Place to bottom left. Repeat drop shadow.

-Open element 32. Make the bottom layer. Scale 50%. Rotate 90. Place to the left. Repeat drop shadow.

-Open element 58. Make the bottom layer. Rotate 90. Place to the left of tag. Select the fuzzy select tool (magic wand). Click inside frame. Select>Grow 2. Open paper 1. Move paper below frame layer. Layer>Transparency>Add Alpha Channel. Select>Invert. Edit>Cut. Open tube. Place in selection. Cut. Change the mode to screen. Select>None. Make the frame active. Repeat drop shadow. I erased parts of the frame/paper/tube that were below the main tube and to the right of the main tube.

-Open element 93. Move above the frame layer. Scale 50%. Flip. Place to the left. Repeat drop shadow.

-Open element 92. Move above the lantern. Scale 60%. Place to the right side. Repeat drop shadow.

-Open element 87. Make the bottom layer. Scale 40%. Place at the bottom middle. Repeat drop shadow.

-Open element 42. Make the bottom layer. Scale 40%. Place at the bottom middle. Repeat drop shadow.

-Open element 75. Make the top layer. Scale 20%. Place to the left side. Repeat drop shadow.

-Open element 50. Move above fan. Scale 30%. Place to the right. Repeat drop shadow.

-Open element 107. Move below lantern. Place in center of tag.

-Open element 83. Make top layer. Scale 30%. Place at the bottom center of tag. Repeat drop shadow.

-Open element 81. Make the top layer. Scale 30%. Rotate -15. Place at the bottom center near the 'beatutiful' tag. Repeat drop shadow.

-Open element 108. Make the top layer. Place on the words. Repeat drop shadow.

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