Under the Sea Tube of choice, I used Suzanne Woolcott in the second example

Scrap used Under the Sea by Polkadot Scraps Font of choice I used Anja Elaine Graphic Program of choice, I use PSP 9 This tutorial assumes you have working knowledge of paint shop pro, All of my tutorials are my own creation and any similarity with any other tutorial is purely coincidential. Please do not copy my tutorials to anyplace, please link back to my blog! Open a new image 750x750 and flood fill white, (you can ALWAYS resize later, I like having plenty of room to work) Open PDS_UTS-paper14 resize by 80% smartsize now c/p as a new layer and add a mask of choice, I used BabesDesignz_Mask16 Open PDS_UTS-element29 c/p as a new layer and resize this by 55% arrange towards the bottom left of the mask duplicate this layer and go image flip and then mirror. Now open PDS_UTS-frame1 c/p as a new layer, resize this by 80% now grab your magic wand and click inside the frame, selections modify expand by 8 and then selections invert add a new raster layer and flood with this color #dbf2f2, move this layer below your frame leave selected, now open PDS_UTS-element9 resize this by 70% c/p as a new layer below your frame and above the layer you just flood filled now resize it again by 75% hit delete, leave selected, Open PDS_UTS-element 7 c/p as a new layer and resize this by 65% place to your liking in your frame and hit delete, now open PDS_UTS-element 3 c/p as a new layer resize this by 18% place it to were it looks like it is jumping out of the water in the background, select none, now lets open PDS_UTS-element 8 c/p as a new layer bring this layer to the top now resize this by 55% 2 times, layer duplicate and then mirror, arrange to your liking, now lets open PDS_UTS-element 5 c/p as a new layer and resize this by 40% and arrange to your liking, now lets open PDS_UTS-element 11 c/p as a new layer and resize this by 40% arrange to your liking, open PDS_UTS-element 1 c/p as a new layer and resize by 40% 2 times place this beside your little mermaid, Open open PDS_UTS-element 6 c/p as a new layer resizing by 40% 2 times and place near the crab, open PDS_UTS-element 2 c/p as a new layer resizing this by 40% 2 times and arrange to your liking, now open PDS_UTS-element 33 c/p as a new layer resize by 90% using hue map change the color to this arrange this layer to where it is above your mask layer,place it towards the bottom of the tag, now duplicate flip and mirror, when you are happy with your elements and placements add a drop shadow of choice, I did not drop shadow the beads, you can add a tube of choice, like my second example or you can leave it like my first example, hide your white background layer and merge visiable, I always resize my finished tag BEFORE adding my copyright info, it makes this seem clearer, add your name and copy right information and Save the way you prefer to save tags, I hope you enjoyed this tut smiles christy Ü