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

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

 Open a new raster layer 650 X 650
Open element 7 and place in top right of the tag then duplicate and mirror then duplicate again and place in center top of the tag merge these three layers together now duplicate
 and flip duplicate again it doesnt matter which one top or bottom
now place this one in the center of the tag now the tag
should be all covered now merge together
Open element 60 the orange frame
 but there is a blue one within the kit
if you wish to use that one open the sand element 1 and place at the bottom of the frame
 open a paper of choice to make the ocean sky click within the frame expand by 5
then invert and then on the paper layer
click delete
Now open element
49 and place a line of them just above the sand we are going to make the sea
duplicate a few times to give depth and then merge together click inside the frame again
and then do as before expand by 5 invert
and on the sea element click delete
Open the sand castle and place on the sand within the frame
open a palm tree
 within the kit and place that in the scene if any elements are over the frame
use your eraser brush to rub them out place the sun within the frame
Open the lounger and place that with in the picture and again if over the frame
remove now once happy with the background add a drop shadow to the frame
 and merge
Open up your tube and place as desired adding a drop shadow of choice
Open up element 121 and place either side of the frame make sure the right side one is behind the tube
when done merge these two elements together
Open element 113 and place in front of the grass just placed make smaller
then duplicate and place in front of right grass behind tube again
Open up element 58 and place in bottom left of the tag adding a drop shadow of choice
Open element 22 and place on left top of the frame
Open elements 135 and make smaller and place on bottom right of the tag
adding a drop shadow of choice
Open the sign saying beach and place and front bottom slightly right adding a drop shadow
of choice place element 132 in the bottom right corner of the tag
Place element 68 over the top of that once satisfied merge the elements in front of your tube together
Open any flowers from within the kit and place around the back of the frame once
 done merge these together
Open any thing else from the kit and place i added a few flowers here and there
Open element 26 and brighten untill white then place to the bottom of your tag
 just behind the tube

add your name and copyright and all done 

thankyou