This tutorial was written entirely by me, using PSP-9, 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 Angels Collection by CBJ Scraps.

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

Font of choice, I used Hipsters Script Pro.

Filters:

Xero ~ Mistifier 

Xero ~ Radiance

Let's begin.

Open a new image, 750x750, you will re-size later.

Place your tube in the center of the image, and add a drop shadow of 0,0,100,12 or those setting of your choice.

Using your erase tool on a very soft brush with  Density on 80 and Opacity on 44 soften the edges of your tubes if necessary/desired.

Duplicate your tube layer.

On on original layer apply Mistifier with these settings:

On duplicate layer apply Radiance with these settings:

Now change properties to soft light and adjust transparency to 60.

If these settings don't suit your tube play with them so you can achieve your desired result.

Choose a filigree (swirl)or frame of choice from your kit, I used a filigree (swirl) and duplicated and mirrored it behind your tube layers.

Once you have created the background of choice merge your filigree layers together and add a drop shadow as above or that of your choice.

Using the filigree(swirl) use the deform tool to rotate in front of your tube layers and add your drop shadow.

Using the cloud element from your kit duplicate and rotate behind the "frame" (swirls/filigree)layer

Now being placing some "lights" around your tube & "frame".

Place elements of choice around to create your tag. 

I used ribbons(fabric),flowers, keys, and bows.

Position your elements as desired, for your flowers duplicate and re-size as needed.

Once you've got the elements as desired &used your erase tool to blend the elements together; apply Mistifier to your flower layers.

When using the filter play with the settings on each flower layer for variation in shading & clarity.

Re-size, add your copyright and your name.

You have completed my tutorial.

Thanks for trying it out.