This tutorial was written entirely by me, using PSP9, any resemblance to any other is purely coincidental.

This tutorial should work with any version of PSP.

This tutorial is written with the belief that you have a working knowledge of PSP, but is also suitable for beginners.

Materials you will need:

Scrap Kit of choice, I used Sexy EMOstyle by Alika's Scraps.

Tube of choice, I used the art of ©Tim Lowery. You need a license to use his work you may purchase one at PTE.

Mask of choice, I used on called Nik-Sloth. I'm not sure where I got this mask, but if it is your creation please contact me so I can credit you.

Template of choice, I used one that I made and you may download it here.

Gradient(s) of choice.

Font of choice, I used A&S Blaze.

Filters needed:

EyeCandy 4000~Gradient Glow~

Let's get started:

You may open and duplicate your template, closing the original and deleting the credit information.

Choose a paper from your kit, I chose paper 9, copy and paste beneath all of the shapes layers.

Apply your mask of choice, Layers, Load/Save mask, then merge, merge group.

Now copy and paste your star glitter element either element79 or 80 move it beneath the mask layer and duplicate then flip.Adjust as necessary for effect.

Now on your black rectangle go to effects, texture effects, tile You may use your own setting or apply mine

 with a color from your tube.

Apply your drop shadow and gradient glow of choice.

Next rotate the Aqua Rectangle layer and rotate 90 using the free rotate. Using your magic wand tool select this rectangle,and flood fill with your gradient of choice Select none.

 Add your drop shadow and gradient glow to this layer too.

Next using the heart scatters elements 75 or76 paste as a new layer, use your deform tool to fit into the rectangle area, add a gradient glow, duplicate and flip.

Move the flipped layer to compliment the original layer.

Next above the black star layer use one of the fence stars elements 72,73 or74 and place adding your drop shadow, I used 0,0,70, 10.

Now place the triple stud layer across your horizontal rectangle layer re-size as necessary. duplicate this layer.

Next take one of the Ankh crosses(elements 61, 62 & 63) and place between the two layers.

Going to the duplicate layer of the studs erase areas to make it appear that the ankh is hanging on the stud.

You may also erase the the third stud, unless you decide to place an element. I erased it on both layers.

add your drop shadow to the ankh layer.

Add a heart dangle and "hang" from the second stud in the same manner as the ankh, add your drop shadow. 

Next "hang" the spiked ring just above the dangle in the same manner.

Now on the larger circle using your magic wand select the lighter area within the circle, flood fill with a lighter gradient than used on the horizontal rectangle.

Next paste a close up layer of your tube then invert delete select none. Duplicate this layer on the duplicate layer colorize this layer a complimentary color to your tag.

Then adjust, blur, Gaussian blur, 3. go to properties and change the blend mode to overlay. Go back to original layer and change the Blend properties to Luminance (Legacy).

Repeat the selection and placement of the tubes steps with the smaller circle using a different part of your tube, but all the same settings used on the larger circle.

Adjust the Opacity on these layers as desired I adjust all tube layers on the circles to 70.

Now place your tube layer beneath the heart dangle layer and add your drop shadows and duplicate. Move the duplicate layer above the heart dangle layer.

Using your erase tool erase bits of your duplicate tube layer to make it appear as though the hear is "between" the legs of your tube.

Now you may place complimentary elements on your tag. Re-size and use your deform tool as necessary to adjust element size.

add your drop shadow and gradient glows as desired. 

As always you may use my tags as a guide, but be as creative as you'd like to suit your tag.

Once you have added your desired elements and adjusted them as necessary, Re-size your tag, add your copyright and your name. 

You have completed my tutorial, Thank you for trying it out.

Here are extras for those that use them.

And for Incredimail users here is a complimenting stat.