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 Forever Damask from Tasha's Playground 

Tube of choice. I am using the art of Ismael Rac. You must have a proper license to use these tubes. You can purchase these tubes at his store HERE 

Font- Alex Brush & La Portenia de la Boca

-File>New 600x600 px.

-Open frame 1. Layer>Scale Layer 75%. Place on center of canvas. Select the fuzzy select tool. Click inside frame. Select>Grow 5. Open paper 6. Move below frame layer in the layer box. Layer>Transparency>Add Alpha Channel. Select>Invert. Edit>Cut. Open tube. Scale 80%. Place on center of canvas. Layer>Duplicate Layer. Make duplicate tube layer the top layer. Make the original tube layer active. Cut. Select>None. Make the duplicate tube active. Filters>Light & Shadow>Drop Shadow 2, 2, 5, black, 50. Merge tube with shadow (Layer>Merge Down). Select the eraser tool and erase the bottom portion of tube so it looks like she is sticking out of the frame. Repeat drop shadow on frame layer. 

-Open frame 1 again. Make the bottom layer. Select the rotate tool and click canvas. In the angle box put -10. Scale 85%. Place center of tag. Repeat drop shadow.

-Open frame 5. Make the bottom layer. Rotate 90. Scale 85%. Place in center of tag. Repeat drop shadow.

Elements:

envelopes

feather

flowers (duplicate & flip)

ribbon 2

heart 2

beads

damask flower

bow 3

flower 1, 2,  4, 5, 6

owl

heart 3 (rotate -10)

leaf 2

leaf 4 (flip)

-Make the top layer active. Select the text tool. Font: Alex Brush, Size: 70, foreground color: black. Click canvas and type 'carefree'. Place text to the bottom right of tag. Lower the opacity to 10. Duplicate. Place duplicate at the top left of tag. Repeat drop shadow on both text layers.

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