This tutorial was written for those who have a working knowledge of Paint Shop Pro.
It was written by me on January 3, 2010 and comes from my own creativity.  It is meant to be
used as a guide and you may make make changes to it as you desire to 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 a coincidence and
certainly unintended

PSP 9 (any version will work)
 Gorgeous Tube by Keith Garvey.  You must have a license to use his art.  You can purchase
his art and permission to use it Here
Round lace frame by Vanessa Fellowes.  You will find a set of 3 round lace frames Here
dated March 11, 2009 or Here at 4shared
WSL_Mask62 by Chelle at Wee Scots Lass Here
Scrap paper and scrap elements are by me.  Download them Here

Okay, let's get started

Open Venice3_rd_edge lace frame,  tube, mask, and solid scrap paper in PSP.

Open a new image 600 X 600 pixels.  Flood fill with white paint

Copy solid scrap paper and paste as a new layer. 

Layers, new mask layer from image, find WSL_Mask62 in the dropdown
 and apply, Source Luminance Selected, Invert Mask Data not checked 
Layer, delete, yes to the question and apply. Delete Mask Layer, merge group

Open frame.  Reduce by 50 percent, then reduce again by 80 percent.  Copy, paste as a new layer.

Select inside frame with magic wand.  Selections, modify, expand by 2.  Copy close-up tube, paste as
a new layer.  Move to right (see my tag for placement), Selections, Invert, Delete.  Drag below frame layer.

Move the slider on the layer palette to reduce the opacity on the tube layer to 58.

Add a drop shadow on tube layer - Effects, 3D Effects, Drop Shadow,
vertical and horizontal 0, Opacity 40, Blur 10, color black

Apply same drop shadow on frame layer.

Copy main tube, paste as a new layer.  Resize this layer by 90 percent.  Make sure "Resize all layers"
box is NOT checked.  Move as shown on my tag, drop shadow as before.

Copy, paste word art and flowers as shown.  Drop shadow on each

Copy blue bow and paste as a new layer to right upper frame.  Image, Rotate, Free Rotate, Right by 40,  Drop shadow as before

Duplicate bow, image resize by 50 percent and working on this layer only image rotate, free rotate,
left by 28.  Place as a bow tie on teddy bear.  Drop shadow

With background color matching blue on tube and foreground color null using font of choice add your name.
With magic wand select inside each of these letters.  Copy solid paper, paste as a new layer, selections
invert, delete.  Hide all the layers in  the layer palette except these 2 name layers, merge visible.
Effects, 3D Effects, Drop Shadow Horizontal 2, Vertical 2, Opacity 70, Blur 5, color black.

Open up all layers, resize if desired,

Add copyright layer

Layers, merge visible. 

File, Export as a jpg, name of choice.

That's it!