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

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

 Open a new raster layer 700x600
Open element 33 and place on left side of the tag at the top duplicate
and mirror merge together
Open element 32 then open your tube and place behind this element click element
32 invert then on the the layer click delete now merge together
Open layer 118 and place bottom right duplicate and mirror merge
both layers together
Open element 113 and place this in the middle
 of the last two flowers placed
Open your tube add drop shadow of choice place in center of the tag
Now open element 100 and place along the bottom of your tube duplicate and move
a long a bit until there is a line underneath your tube then merge these together
place in front of your tube
Open element 8 and place in top right corner then duplicate and flip now duplicate
this layer and mirror and move it to the middle left of your tag
merge together and place behind bubble layer
Open element 213 make smaller add brighness untill white then
 place in front of your bubble so it looks like its coming out of her shoe
and around the head in the bubble
Open element 31 and make smaller the dot them around the tag
Open element 99 and rotate by 60 then place on
 right side of the bubble
Open element 42 place in bottom right corner duplicate and mirror merge
 these two layers together then duplicate and flip and merge
 these two layers together
 now duplicate again and rotate once then merge these two layers together then
 place at the back of the tag

add your name and copyright and all done 

thankyou