Time For Cocoa Tube of choice, I used Suzanne Woolcott and Rion Vernon Scrap used Winter Frost by Created By Jill Font of choice I used Artist Modern and Blanchard 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 WF_paper11_cbj c/p as a new layer resize by 80% and add a mask of choice I used one by Insatiable dreams mask 211 Now let open WF_frame03a_cbj c/p as a new layer and resize by 90%,, Click inside your frame (dont miss the spot below the ribbon) and then go selections modify expand by 8 now selections invert, Open WF_paper11_cbj and hit delete, select none move this layer below your frame layer, Now open WF_ clock_cbj c/p as a new layer and resize this by 50% arrange to your liking, now open WF_bling_cbj c/p as a new layer resize by 70% and then image rotate to the left by 12% arrange this layer below your frame and your paper, move it up so it peeks from behind the top of the frame, Now open WF_leaves_cbj and c/p as a new layer resize by 90% now rotate to the right by 72% move this layer below your frame layer as well, now make it peek out from BELOW I mirrored this as well on my tag, Now lets open WF_ribbon6_cbj and c/p as a new layer image mirror and then move this layer below your frame layer, now open WF_ribbon5_cbj and c/p as a new layer, go image flip and image mirror, arrange towards the bottom of your frame, resize this by 90% and then free rotate to the left by 12%, Now lets open WF_hotcocoa _cbj and c/p as a new layer image resize by 60% and image mirror, now place it where you can see a couple of the marshmellows on the frame now open WF_ marshmellow_cbj and c/p as a new layer, resize this by 23% and image rotate to the left by 12% paste it again this time resize it by 18% image mirror and rotate to the right by 18% arrange in front of your cup, now add a dropshadow of choice to your elements (I did not dropshadow the leaves) and a tube of choice, when you are happy with your tag, hide your white background and merge visiable. In my second example I used the WF_icywordart4_cjb and used hue and saturation with these settings and (NO DROPSHADOW) 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