This tutorial is my design if it is similar in anyway 
to another tutorial this is totally coincidental.
I am using the Work of Pics4Design  you can buy there work HERE
you will need a licence to use there work.
You will need WSL 204 you can  download from HERE
I am using Starving Artist  by Designs By Ali can be downloaded   HERE 
Lets Begin:
Open psp and open a 600X600 new tranparent raster layer
Open up a paper from the jkit ,open the mask layer and with only source ticked 
appy then merge group
Open 1 of the frames with leaves 
Open a paper from the kit  duplicate on bottom layer gaussian 
blur 10 top layer opacity screen
Repeat these steps with  a tube of your choice
click inside one of the frames expand by 4 then hit on paper layer 
hit invert and deleat and copy last 2 actions with the tube layer then merge all
Open the fern in the kit and place behind the leaves from the frame layer
Open a ribbon layer from the kit and place in the background
add any other elements from the kit that you want on the tag
Open tube and place were desired add drop shadow of choice 
Add Your licence and name