To do this tutorial you will need A Scappers Delights Scrapkit
From Scrappers Delights Store  
HERE

called Sea Of Tranquility


HERE

I used the tube Tony Tzanoukakis which can be bought HERE,

 the plugins that i used are eyecandy for the wording
I used a template which i made myself and you can get that HERE
I used Becky Mask 3 which you can download from HERE
as beckys site is no longer open

Download the zip file and open up the image in paintshop pro

Open a background from the kit and load the mask and apply and merge group
Add noise 34 on to the mask background layer
Open the circle swirls within the kit and place one on the right hand side add drop shadow of choice then duplicate and flip then merge these two layers together
Open a paper from the scrapkit and click on one of the square layers and invert and delete
click on same on square layer again and expand by 3 and contact by 6 then hit delete select none now you will have a frame layer colour if desired add drop shadow of choice and place above square layer that you created before
Open tube layer and place where desired within square layer i chose the tail fo the tube do the same as paper layer click on square layer invert and then on the tube layer then hit delete
Duplicate the frame layer you made before so this can go on the other square layer then merge square background square layer tube layer and frame layer with this being on the top then on the other square layer repeat these steps untill you have 2 square layers both with backgrounds tubes and frames on
Click on the large double square layers and floodfill colour of choice adding noise on the frame layer colour if desired and add a drop shadow of choice  then merge these two layers together
Duplicate and place  just below other one and merge these two layers together
Open the shell from the kit and enlarge a little
Open the bubbles within the kit and place where desired adding a drop shadow of choice
then place tube of choice adding a drop shadow of choice
Open any other elements from the kit i placed a few fish behind the main tube adding drop shadows if desired
Open the corner reefs and place on either side on the bottom of the tag then open the slightly longer reefs an place them behind the corner then open on of the flower reefs 
and place within the center adding a drop shadow of choice to all the reefs used merge these together duplicate and then place all along the bottom of the tag add your licence and name and all done................