Nautical Girl Tube of choice, I used Suzanne Woolcott and Rion Vernon Scrap used Sea by Graziela Mendes Font of choice I used chachi 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 gmendes_sea_paper08 c/p as a new layer resize by 15% smartsize, now open gmendes_sea_frame 03 c/p as a new layer image resize by 15% smartsize duplicate this frame, on the first one go image rotate free rotate to the right by 15% on the second frame go image rotate free rotate to the left by 9% arrange to your liking, Now lets open gmendes_sea_element 09 c/p as a new layer and image resize by 16% smartsize, arrange towards the top of your tag, now open gmendes_sea_element 08 c/p as a new layer image resize by 24% and arrange to your liking, now open gmendes_sea_element 26 c/p as a new layer and image resize by 15% open gmendes_sea_element 24 c/p as a new layer resize by 5% and arrange around your treasure chest, do the same with gmendes_sea_elements 33 resizing this by 6% image rotate free rotate to the right by 15% open gmendes_sea_element 19 c/p as a new layer and resize this by 10% mirror this and arrange with the other shells, Now open gmendes_sea_element 17 c/p as a new layer, arrange this layer to right above the "sea" sign, resize by 15% and move over towards the right of the tag, Now open gmendes_sea_element 36 c/p as a new layer, image resize by 10% and arrange to your liking, now open gmendes_sea_element 27 c/p as a new layer image resize this by 16% arrange this layer right below your treasure chest layer, now open gmendes_sea_element 34 c/p as a new layer resize by 15% move this layer below your coral layer, Now grab your magic wand, open gmendes_sea_paper05 duplicate and resize this by 10% now go image rotate free rotate (ALL LAYERS CHECKED) to the right by 12% now click inside your top frame (the one rotated to the right) selections modify expand by 8 selections invert, now copy and paste the paper behind the frame layer, arrange to your liking hit delete to get rid of the excess and select none, Okay now open gmendes_sea_paper 06 we are going to do the same as above but this time rotating it to the left (ALL LAYERS CHECKED) by 9% grab the magic wand again and click inside the bottom frame selections modify expand by 8 selections invert paste the paper and hit delete, now you can add your dropshadow of choice to your elements, I used lokas 3d shadow but you can get the same effect with psp dropshadow, with these setting 2, 2, 50 , 5 black. Now hide your white background layer and merge visable, you can leave your tag like this or you can add a tube of choice, 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