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 Dark Water from Gimptastic Scraps. You can purchase this kit exclusively at The PSP Project

Tube of choice. I am using the art of Joahannah von Frankenstein. You must have a proper license to use these tube. You can purchase the one I used at The PSP Project

 Template 775 from Millie's PSP Madness

Mask 27 from weescotslass

Font: Bira

-Open template. Delete credits. Image>Scale Image 550x550 px. Image>Canvas Size 650x650 px and click center.
-Let's add papers to the template layers. Make the template layer active (see below). Right click template layer in layer box and choose alpha to selection. Open paper (see below). Right click paper layer in layer box and choose add alpha channel. Select>Invert. Press delete on your keyboard. Select>None. Filters>Light & Shadow>Drop Shadow  2, 2, 5, black, 50. Delete the original template layer. Here are the template layers and which papers I used:

1- paper 1

2- paper 8

4- paper 4

5- paper 10---Do not select none. Open paper 5. Add alpha channel. Delete. Invert. Select>Shrink 5. Delete. Select none. Repeat drop shadow.

-Open tube. Place on the square we just worked on. Move below (in the layer box) frame we just made. Erase parts of the tube outside of the frame. Change the mode to value and lower opacity to 20.

-Open tube. Move below the word art layer. Scale 75%. Place center of tag. Repeat drop shadow.

-Open frame 5. Make the bottom layer. Scale 90%. Select the rotate tool and click canvas. Put -10 in the angle box. Select the fuzzy select tool. Click inside frame. Select>Grow 3. Open paper 2. Move below frame in the layer box. Add alpha channel. Invert & delete. Select none. Repeat drop shadow on frame.

Elements:

2

7

10

11

14

16 (flip)

17

20

31 (rotate 90)

32 (flip)

33

34

37 (rotate 15)

38

42

45

48

49

50 (rotate -90)

51

52 (rotate -15)

55

-Using paper 10, apply your mask. Click HERE to learn how to use masks in Gimp.

-Add name and copyright and you're done!