Out To Sea Tube of choice, I used Suzanne Woolcott and Elias Chatzoudis Scrap used Friendship collection : Christy AKA Aqua By Scrapity Scrap and More Font of choice I used Pieces of Eight and Angelina 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 SSAM_Aqua_Element71 c/p as a new layer, Now open SSAM_Aqua_Element20 c/p as a new layer, I used my selection tool and cropped a bit off each side, now add a round mask of choice to this, I duplicated it 2 times and lined them up top to bottom of the "fence" layer, Now open SSAM_Aqua_Element84 c/p as a new layer, resize by 70%, Now open SSAM_Aqua_Element58 c/p as a new layer, move this down below your pier layer and place at the end, now open SSAM_Aqua_Element60 c/p as a new layer (above the pier layer) I duplicated mine a few times to fill in areas and make it blend, now open SSAM_Aqua_Element83 c/p as a new layer, resize this by 40% move over towards the left of your sand, open SSAM_Aqua_Element3 c/p as a new layer resize this by 40% place with your sea shell, open SSAM_Aqua_Element12 c/p as a new layer, resize by 40% and place with your other sea shell and bottle, moving this layer below your bottle layer, open SSAM_Aqua_Element65 c/p as a new layer resizing again by 40% and placing with your other shells, open SSAM_Aqua_Element26 c/p as a new layer and resize this by 40% image rotate free rotate by 30% to the left and place with your sea shells, now open SSAM_Aqua_Element52 c/p as a new layer, resize this by about 25% and place out on the edge of the boat, now open SSAM_Aqua_paper3 c/p as a new layer RIGHT above your white layer, add the same mask as you did on the other mask layer. Now open SSAM_Aqua_Element86 c/p as a new layer, resize this by about 40% and move this layer to right above your "water layer" duplicate and arrange to look like more than one wave is breaking, you can use my tag as an example, now add a drop shadow of choice to your elements, and a tube of choice, Hide your white background and merge visable, 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