To do this tutorial
 you will need Ninaste Alena  tube you can buy HERE 

You will also need scrapkit by Tiny Turtle
Alena  scrapkit
which you can buy HERE

 Open a new raster layer 700x600
Open element 104 place in top right of the tag duplicate
and flip and place in bottom left of the tag
merge these two layers together
Open element 46 and place on right of the tag duplicate
 and flip then duplicate and turn it around so this item
is at the top of the tag
 then duplicate and flip so now you have a circle made from the
element merge together
and add a drop shadow of choice
Open element 30 and resize to fit inside tag open a paper
from the kit place behind this frame
 click inside frame and then expand by 5 then on the paper layer click delete
Now open up your tube of choice and do the same as with the paper layer
Duplicate the tube layer and on the bottom layer gaussian blur and on the top change
 the opacity to screen then add a drop shadow of choice to the frame
 and merge the two frames the two tube and paper layer together
Open up layer 14 make smaller and place at bottom of the tag duplicate 4 times
 moving it to the right untill it has covered the total bottom of the tag then merge together
 and change the hue and saturate to a green colour
Open elements place 32 then 48 then 19 in that order place these
on the right of the tag
adding a drop shadow of choice to all three place then merge together duplicate and flip
 so these are on the other side of the tag move
 these slightly further downward
Open element 142 hue and saturate to a turquoise colour place at back of the tag duplicate and place as desired then merge together
Open element 2 and place somewhere on the tag i chose
 the right of the tag add a drop shadow of choice
Open  element 83 and place in top right of the tag in front of the bubble layer duplicate and hue and saturate to a turquoise then mirror and place further down on the left had side of the tag adding a drop shadow of choice merge these two layers together
Open your tube place at the bottom of the tag adding a drop shadow of choice
Open element 115 and place along the fin of the tube

add your name and copyright and all done 

thankyou