Little Mermaid Tube of choice, I used Suzanne Woolcott and Elias Chatzoudis Scrap used Pretty Mermaid by Polka Dot Scraps Font of choice I used Dagobert 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_PM-paper8 c/p as a new layer and resize by 90% apply a mask of choice, I used Christmas-Zalinka-photomask (1) Now lets open PDS_PM-frame1 c/p as a new layer resize by 90% now grab your magic wand and click inside the frame opening, expand by 4 and then invert, open the same paper as above and c/p as a new layer resize by 90% and hit delete, select none, now open PDS_PM-glitter2 c/p as a new layer place this layer under the frame layer, now open PDS_PM-flower03 c/p as a new layer arrange this layer above the frame layer, resize by 60% and place in the bottom left corner of the frame, open PDS_PM-button c/p as a new layer, resize by 60% two times and place in the center of your flower. now open PDS_PM-rope c/p as a new layer and resize this by 35% arrange near your flower,move this layer to right above your frame layer now open PDS_PM-pearl c/p as a new layer and resize this by 30% I duplicated mine and then resized this one by 90% placing these together near the flower and rope, now open PDS_PM-shell and c/p as a new layer resize by 35% and place with your pearls and flower now open PDS_PM-starfish, c/p as a new layer, arrange this layer to right above the button layer and resize by 34%, Now open PDS_PM-bubbles c/p as a new layer, bring to the top and resize by 35% arrange with you flower and shell etc, I duplicated mine and mirrored it, arrange these all together, when you are happy with your tag add a dropshadow of choice to your elements, (I did not add to the bubbles or glitter layers) and a tube or tubes of choice, hide the white background layer and merge visible. 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