Santa's Little Helpers Tube of choice, I used Suzanne Woolcott and Elias Chatzoudis Scrap used Santa Goodie Bag by Bea's Creations Font of choice I used Vera Cruz 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 p15_bc_sgb c/p as a new layer and apply a mask of choice, I used WSL_Mask355 Now lets open f01_bc_sgb c/p as a new layer resize by 80% duplicate and now rotate this frame to the left by 9% and move one towards the upper left of the mask and one towards the bottom right of the mask, now grab your magic wand and click inside the frame opening expand your selection by 9% and invert, c/p a paper of choice in each frame hit delete and select none I used paper 6 and paper 14 in my frames, now lets open 40_bc_sgb and c/p as a new layer bring this to the top resize this by 80% duplicate and then rotate this to the left by 15% I placed this one below the other one, now duplicate that and mirror, Now lets open 59_bc_sgb c/p as a new layer arrange this in the middle of your greenery resize by 53% now open 41_bc_sgb and c/p as a new layer arrange this below the bow layer and resize by 50% now rotate it to the right by 75% now duplicate and mirror this I flipped a duplicate as well and arranged with the greenery. now open 10_bc_sgb c/p as a new layer bring this to the top and place with your greenery, I resized mine by 70% open 11_bc_sgb and c/p as a new layer, mirror this and place with the other ornament. now lets open 43_bc_sgb and c/p as a new layer, place this on the far left edge of your frame, resize by 70% now open 27_bc_sgb and c/p as a new layer, place on the top left of the left frame, Now open 03_bc_sgb and c/p as a new layer, place it so it looks like it is hanging from the ribbon on the left frame. I rotated mine to the right by 15% and then erased part so it looks like the ribbon is crossing over it. When you are happy with your tag add a dropshadow of choice to your elements 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