All of my tutorials require a working knowledge of PSP! This tutorial was written by me on March 13,2011. It is of my own ideas and creation! Any other tutorials found to be similar is coincidental.

Supplies Needed
Scrapkit of Choice
I'm using a Wonderful kit called Paris made by A Taggers Scrap. This is a PTU kit that is cannot supply. You can grab this awesome kit here

Tube of Choice
I'm using the Wonderful work of Jennifer Janesko. You must have a license to use her work! You can purchase that here

Let's Begin
Open new image 600x600.
Copy and paste Frame2,Resize around 85%.
Copy and paste Frame3a,Resize around 75-80%.
Apply light dropshadow to both.
Copy and paste Paper of choice,Resize 65%.
Place below frame2.
Take your Magic wand tool and click inside frame2.
Selections,Modify,Expand by 4.
Selections Invert.
Highlight paper of choice,and hit delete on your keyboard.
Selections,Select none.
Copy and paste Tube of choice,Resize to your liking,Add light dropshadow.
Copy and paste CurtainSwirl2,Resize to your liking.
Place behind your tube.
Duplicate,Move the original below frame2.
Take your Eraser Tool and remove the parts of the curtain hanging over the left side of the frame.
Add light dropshadow to the duplicated layer of the curtainswirl.
Copy and paste deco,Resize around 65%,Image,Mirror.
Place on the right side of the tag like mine.
Adjust,Sharpness,Sharpen.
Add dropshadow of choice.
Copy and paste butterfly2,Resize around 30%,Place to your liking.
Adjust,Sharpness,Sharpen.
Add light dropshadow.
Copy and paste Flower2,Resize around 45%.
Place on the left side of the frame,Add light dropshadow.
Image,Rotate,Free Rotate,20.00,Left.
Adjust,Sharpness,Sharpen.
Add light dropshadow.
Copy and paste Eiffeltower,Resize around 45-50%,Place like mine.
Copy and paste mug,Resize 20%,Place like mine,Add light dropshadow.
Copy and paste hatboxes,Resize 25%,Place by the mug,add light dropshadow.
Copy and paste Pastry,Resize around 35%,Place in front on the mug,add light dropshadow.
Copy and paste Umbrella,Resize around 30%,Place behind the hatboxes like mine,add dropshadow.
Copy and paste Butterfly,Resize 30%.
Image,Rotate,Free Rotate,20.00.
Right.Adjust,Sharpness,Sharpen.
Place on flower,Add dropshadow of choice.
Open Lace in your psp.Image,Rotate,Rotate Counter Clockwise.
Copy and paste lace,Move to the bottom of your tag like mine,Add dropshadow.
Copy and paste Petals,Place at the bottom of your tag,Resize around 45%.
Use your eraser tool to remove any petals covering your tubes hand.
Add dropshadow of choice.
Duplicate the petals,Image,Mirror.
Copy and paste Lights,Resize to your liking.
Place lights at the top of your tag,Add light dropshadow.
Copy and paste Bow,Resize 20-25%,Place on the mug like mine,Add dropshadow of choice.
Copy and paste Paper24 below all layers.
Apply mask of choice,Merge group on mask layer.
Copy and paste paper27,Apply same mask as before.
Image,Mirror.,Merge group on mask layer.
Move paper27 below paper24.
Now Add your Name and Copyright Info!!
Save as a PNG,All done.