To do this tutorial you will need Bonita Tube you can buy HERE 

You will also need scrapkit by Tiny Turtle Bonita scrapkit
which you can buy HERE
You will also need Eyecandy Gradient Glow
which you can download from the internet

 Open a new raster layer 650x650
Open your tube 3 times using 3 different layers
1,with wings ,1 without ,one naked
using your tool shape in psp choose a colour for the foreground
background nill width 3 on square make a square 200x220
 resize two of the layers to fit into the squares
place these behind the squares as desired the click inside the square and then invert
then on the tube layer click delete
do this on the other square layer
now make a larger square 305x305 and do the same on the naked layer
 as you did with the other two tubes
Open a paper from the scrapkit and make three layers click inside the squares then invert and on the paper layer click delete do this for 

all of the square layers then on the squares them selves add noise monchrome 67 then add a drop shadow of choice on the tube square layers change the opacity to luminance legacy
 then merge each square together so paper layer tube layer and square layer
Place 1 near top right o f the tag another left middle of tag and the largest
 center bottom of the tag make sure the largest is and the front
Open 1 of the flowers within the kit but it must face forward and place on frames
 were desired now open element33 make smaller and place in the flower centers
 that you have just placed
now merge the flower centers to the flowers
Open element 72 and make smaller to fit behind the squares created place behind right top square duplicate this and mirror now place behind left tag then reopen the element from the kit and place as is behind the largest square
Open 93 and place in center at back of tag then duplicate and mirror place 1 on top of tag and 1 on bottom merge these tree together
Open 88 and do the same place 1 on top and 1 on the bottom then merge these together and
place back of tag
Open the blue sparkles and place between the large square frame and the small frames
Open your tube add eye candy gradient glow the same colour as the background from the squares 15,12,100
Then open some of the toadstools and flowers
on the bottom of the tag adding a drop shadow of choice

Add your name and copyright and all done 

thankyou