To do this tutorial you will need Honored scraps TheWave scrapkit which you can buy HERE

you will also need Alex Prihodko Mermaid tube you can buy that HERE

Open a new raster layer 650 x 650 go into the scrapkit and open element 15

 and duplicate and place one on the top left of the tag 

and one in the bottom right of the tag merge together

Open element 50 and place top center and duplicate and place in the center

 and merge these two layers together

Open element 30 place in top right of the tag open your tube of choice

 place behind the frame click inside the frame expand by 5 invert 

and then on the tube layer click delete add a drop shadow of choice

 to the frame then merge these two layers together

Open layer 45 and place in center of the tag then open the watch element

 and pace behind the circle just added enlarge a little 

merge these two layers together

Open the flowers from the kit  add orange and blue flowers place 

alternatively blue orange place these behind the top right frame

 untill half way round then merge these together then duplicate and mirror now place 

as a circle and then place behind the top right frame 

when satisfied merge the frame and flowers together On the middle frame 

open the orange and white flowers and do the same as the top right frame

add a drop shadow of choice

Open the waves from within the kit

Place one in the center duplicate then make slightly smaller 

and place centered right merge together 

Open the bubble and place in the center right over the waves

Open element 23 and place in front of the item just placed

Open your tube of choice add a drop shadow of choice place in center of the tag

open the element 49 and place at the bottom of the tag were the tail of your tube

 goes out of the element just placed with your eraser brush

 erase were ever your tube goes over it

Open a paper of choice from the kit and place behind element 49

do the same with the paper erase all of the top and on the out side of the element 49 

Open a bow from the kit and place on center frame 

Open element 4 and place bottom of the tag duplicate 

flip then place slighly above previous layer go back to the bottom layer

 and duplicate again

this time place this layer above the last flipped layer merge these three layers together

With your eraser brush again erase any that goes over the element 49 

add your copyright and name and all done

 thankyou