To do this tutorial you will need 

TonyT HulaGirl tube you can buy HERE i am using the matching scrapkit HulaGirl and you can buy that HERE  

Lets get started open a new 650 x 650 layer  
Open the lei abnd place on the top left had side of the tag then duplicate and mirror then duplicate and flip then duplicate and mirror you should now have it in all four sides of the tag merge these together adding a drop shadow of choice
Open the palm leaf and do the same as you did with the lei
add a drop shadow of choice
Open the frame layer and place in center of tag then open one of the papers with the beach image on hue and saturate it to a blue colour
Place this behind frame layer then on the frame layer click and expand by 5 then invert and on the beach scene click delete
Open the sand within the kit and place between the paper layer and the frame layer if any are over the edge of the frame erase
Place the sun in top right hand of tag within the frame 
Open the sparkles and mirror and then duplicate and place slightly lower down then merge these two layers together
Open the palm tree add a drop shadow of chose and place were desired then open the sunglasses add a drop shadow of choice and place on the bottom left hand side 
Open tube of choice adding drop shadow place were desired 
Add copyright and name of choice all done
thankyou