To do this tutorial you will need Derzi s Candles Snow 

tube you can buy it HERE

You will also need tiny turtle Kawaii Candles Scrap kit which you
 can buy HERE

Open up a new layer 650 x 650
Open element 35 and place on layer
 then open layer 17  and place on tag
now open your tube and with your selections tool
 on circle make a circle around the head of your tube 
 invert and click delete then duplicate
 and place behind the frame layer
 just opened place your duplicated layers as desired 
then merge the heads together duplicate 
and on the bottom layer guiassian blur 10 on the top
 layer change the opacity 
to screen then merge these two layers together 
then textures weave fill gaps 1,10,1 all boxes white 
Add a drop shadow of choice on the frame layer
 then merge these two layers together
Open element 15 and add a drop shadow
 of choice
then place this element behind the circular frame
Open element 20 and place on bottom right of tag
Open element 27 and place this in the top right of the tag
Open element 43 from the scrap kit and place in bottom left
 of the tag
adding a drop shadow of choice
Open element 256 and place in top right of tag behind
 the circular frame duplicate
this element several times and follow
the curve of the frame until the blue flowers
start then stop merge these layers together
Now open your tube of choice and place in bottom right of the tag
adding a drop shadow of choice
Open some more of the flowers within the scrap kit
and where you stopped with the blue circle element
place these along the bottom right of the tag under
the tube and frame thats placed there
Element 62,70,1,on the right side and 49,122
on the left side remember to place these behind all the
 layers bar the background
1 we placed at the begining
Open element 54 and adding a drop shadow of choice place
on left top of the frame 

 add copyright and name of choice and all done

Thankyou