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 Autumn Kit by CBJ.

Tube of choice, I used the art of ©Zindy which requires a license which may be purchased at her store.

Mask of choice, I used 217, and if this is your work, please contact me so I may credit you.

Font of choice, I used Vanessa.

Filter:

Xero - Porcelain 

Let's begin:

Open a new image, 750x750

Copy and paste as a new layer a paper  from your kit. 

Add a Gaussian blur of 5.(Adjust-Blur-Gaussian Blur)

Choose a frame of choice and place above the paper layer.

If you choose the flowered frame, duplicate and rotate then use your erase tool to "blend" the frames.

Using your magic wand tool click inside the frame layer and then Selections - modify - Expand by 5.

Click on the paper layer Selections - invert (or Ctrl-Shift-I) then delete.

Go back to your frame layer and add a drop shadow of choice, I used 5,5,60,13.

Place your tube and add a drop shadow. Duplicate.

On the duplicate layer add a Gaussian Blur of five then change the properties to overlay. 

Close this layer for now.

On the original tube layer add the Porcelain filter with these settings or those that suit your tube:

Duplicate the tube again.

Move one of the layers down beneath the frame layer.

Using the erase tool on the other tube layer above the frame layer erase any overlapping bits of the tube,

 so that the tube is "inside" the frame at the bottom but "outside" the frame at the top.

Re-Open the closed off tube layer and erase the same bits on the blurred tube.

Begin placing your elements as desired. You may use my tag as a reference or go your own way.

Re-size,add a drop shadow of choice and duplicate then add Gaussian Blur to help highlight particular elements.

When adding a Gaussian Blur change the properties to one of these three Overlay, Screen, or Soft Light, depending on what tone you are setting.

If you want you can crop your tag to insure that there are no ragged edges.

Re-size, add your copyright and your name. You have completed this tutorial, thanks for giving it a try.

Here are EXTRAS.

Here is an imf (stat) for Incredi-Mail users: