This tutorial was written for those who have a working knowledge of Paint Shop Pro.
It was written by me on December 7, 2010 and comes from my own creativity.  It is meant to be
a guide and you may make make changes to it make a tag that is uniquely yours.  I retain the copyright to the tutorial, but any tag you make is your own, and you can do with it as you wish.   Any resemblance to another tutorial is coincidental.
 

Supplies needed:

PSP 9 (any version will work)
 Winter Solstice Tube by Suzanne Woolcott  Here.  You must have a license to use this tag and  it can be obtained at the same place
Scrap Kit Xmas 09 from Bluey Here
WSL_84 Mask Here
Font of  choice.  I used Script

Open frame 2 in Paint Shop Pro.  Shift and small d to duplicate and delete the original.  Image, resize to
500 pixels by 500 pixels

Open mask and tube and minimize for now. 

Image, Canvas Size, 700 pixels by 700 pixels.  We will resize later

Click inside frame with magic wand, Selections, Modify, Expand by 2, copy paper 6, paste as a new layer.  Selections, Invert, Delete.  Drag to bottom

Add a new layer.  Drag to bottom.  Flood fill with white.

Select the frame layer in the layer palette, Effects, 3D Effects, Drop Shadow as below
 

5, 5, 50, 5 black

Make a new layer above the white background layer,  Selections, Select all, copy paper 6, paste into selection
Image rotate, free rotate, this layer only, R by 90 degrees

Layers, New Mask Layer, From Image, find WSL_84 in the dropdown, Invert mask data not checked, apply,
mask delete, merge group.

Select inside frame again, selections modify, expand by 2, copy tube, paste as a new layer.  Move to left side as shown.
Selections, Invert, Selections, Float, Selections, Defloat.   Use the eraser tool to erase excess tube at the bottom only.

Open Christmas Holly Bauble Sprig 1, copy, paste as a new layer, drag below frame center paper layer.  Move to left lower

Layer Duplicate, Image Mirror.  Move to right lower.

Layer Duplicate, Image Flip.  Move to right upper.

Layer Duplicate, Image Mirror.  Move to left upper.

Copy Christmas flower 4, paste to left side as shown.  Copy flower 1, paste to left side as shown.

Open bow 1, copy, paste at bottom of frame

Open Banner 2.  View out so you can see better.  With shift key down carefully select inside each letter.  You may have to click more than once to get the whole letter selected.  Selections, Modify, Expand by 3, Add a new layer, flood fill with color #cbb674.  Layers, merge visible.  Resize to 580 pixels by 78 pixels.  Copy, paste to top of tag as shown

Image, Resize, all layers, to 600 pixels by 600 pixels

Copy baubles 2, paste as a new layer as shown

Add name

 Hide Raster 3 (white background).  Layers, Merge visible. 

Resize to 550 X 550 pixels

Add all copyright information

Thank You for trying my  tut!