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 My Dotty Valentine from Gimptastic Scraps 

Tube of choice. I am using the art of Suzanne Woolcott. You must have a license to use these tubes.

Font- Janda Apple Cobbler

-File>New 700 x 700 px.

-Open frame 3. Layer>Scale Layer 45. Select the rotate tool and click canvas. In the angle box put -15. Place to the left side of canvas. Layer>Duplicate Layer. Layer>Layer To Image Size. Select the flip tool and click canvas (to flip duplicate frame). Make the left frame active. Using the fuzzy select tool (magic wand) click inside the frame. Select>Grow 5. Open paper 6. Move below frame layer. Layer>Transparency>Add Alpha Channel. Select>Invert. Press delete on keyboard. Open tube. Place in selection. Delete. Select>None. Change the mode to screen. Duplicate. Filters>Blur>Gaussian Blur on default. Change the mode to soft light. Repeat for the other frame. On the frame add a drop shadow of 2, 2, 5, black, 50 (Filters>Light & Shadow>Drop Shadow).

-Open tube. Make the top layer. Place center of tag. Repeat drop shadow. Duplicate. Repeat blur. Change mode to soft light.

-Open frame 6. Make the bottom layer. Scale 60%. Place to left side of tag. Duplicate, layer to image size, flip. Add paper 7 to both frame. Repeat drop shadow on frames.

-Open paper piece. Make the bottom layer. Rotate 90. Place at the bottom right of tag. Repeat drop shadow.

-Open paper piece again. Make the bottom layer. Rotate -90. Place at the top left of tag. Repeat drop shadow.

-Open dots. Make the bottom layer. Place at the top of tag. Duplicate. Rotate 180. Place at bottom of tag. Add drop shadow of 1, 1, 2, black, 50.

Other elements:

Tag 2 (rotate 90, duplicate, rotate 90)

hearts

flower 1

plate

heart 3 (rotate 15)

present

arrow

flower 2

heart wire

wa

washi tape (duplicate, rotate 90)

scatter (duplicate & flip)

love

lips

rose

ribbon

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