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 75 you can  download from HERE
I am using Simply Circles 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 kit ,open the mask layer and with only 
source ticked 
appy then merge group
Open 1 of the frames and open up your chosen tube duplicate
 on bottom layer gaussian 
blur 10 top layer opacity screen
Then duplicate the screen tube a few times,so they fill around the outside of the frame
merge together then click inside the outside circle modify expand by 4 then click on screened tube layers and hit invert deleat merge together
Repeat the steps with  a tube of your choice place inside center 
of frame and copy steps above
Add tube of choice add drop shadow of choice 
add any other elements from the kit that you want on the tag
Add Your licence and name