This tutorial is my design if it is similar in anyway  to another tutorial this is totally coincidental.
I am using the Work of Elias Chatzoudis you can buy his work HERE  
you will need a licence to use his work.
Scrap Kit Puddicat Creations Called Sweet Temptation you can find it Here
You will need Lauras Mask 128 you can download it HERE
Lets Begin:
Open psp and open a 600X600 new transparent raster layer
Open a paper Load mask layer with invert layer ticked apply merge group
Open the rose bouquet and place at right side of tag
 duplicate it and mirror merge two layers together
Open your tube layer and place as desired add drop shadow of choise
Open the ribbon layer and place on bottom of tag open rose layer 
resize and place at one side duplicate and mirror then merge together place heart
 element in center
Add Your Name and licence