This tutorial is my design if it is similar in anyway  to another 
tutorial this is totally coincidental.
I am using the Work of Joel Adams you can buy his work HERE  
you will need a licence to use his work.
Scrap Kit  Spring into Easter by Designs by stina you can find it Here
Lets Begin:
Open psp and open a 600X600 new transparent raster layer
Open up the Snowdrop element and place were desired
Open up your tube of choice duplicate bottom layer gaussian blur by 10 top layer opacity screen merge together
Open frame layer from kit open a paper layer and place behind frame also place tube l;ayer behind from click on inside of frame modify expand by 24 (cos the frame has lace edges)
click on paper layer invert then deleat click on tube layer hit deleat merge these layers together duplicate mirror and drop this layer further down
Open tube layer place as desired and add drop shadow of choice
Open daisy element and place as desired also do this with the grass layer and the flower layers 
Open the sparkles and make smaller place these all around the outside of the tag and merge together
Add Your Name and licence