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Please click on TAG to see in full size.
•••  Supplies needed to complete this tutorial. •••
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Programs: Paint Shop Pro, I'm using version 10. Animation Shop 3.
Plugin : Eye Candy 4000 Gradient Glow for name
Font used: Miss Demeanor (PAY font)
Tube of choice: I'm using "Mermaid" by Jose A Cano from SATC.
Scrap Kit : I'm using "Mermaid Magic" by Bibi's Collection from SATC
Animation: I'm using my own, SimoneAni-Underwater Princess

Mask: one of mine, Mask0105
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Save your tag often. Nothing like working long and hard on a tag and PSP crashes.
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Open Mask0105 in PSP and minimize.
Open Paper 3 or one of your choice. Duplicate and close original.
Change canvas size. Go to Image, canvas size and enter 725 x 700.
Apply mask, merge group. Duplicate and merge down.

Copy and paste element 73 (turtle) as a new layer and re-size by 50%. Position as top layer and in front of mermaid tail on left side.
Copy and paste element 80 (crown) as a new layer and re-size by 50%. Position to the right of mermaid by her arm.
Copy and paste element 83 (green) as a new layer and position behind mermaid on left side.
Copy and paste element 81 (lavender weed) as a new layer and re-size by 50%. Position behind mermaid on left side and in front of green weed. Duplicate, mirror and move to far left side of tag.
Click on bottom layer to activate.
Copy and paste element 39 (pink weed) as a new layer and position on left side of tag.
Copy and paste element 84 (purple weed) as a new layer. Re-size by 80%, mirror and position on right side of tag behind the crown and in front of mermaid.
Copy and paste element 89 (shell chariot) as a new layer and re-size by 40%. Position as top layer and in front of mermaid tail on left side.
Copy and paste element 82 (seahorse) as a new layer and re-size by 40%. Position as top layer and in front of mermaid tail on left side.
Copy and paste element 32 (trident) as a new layer and re-size by 68%. Position on right side of mermaid and looking like it's leaning on her tail.
Click on bottom layer to activate.
Copy and paste element 37 (yellow-green weed) as a new layer. Mirror. Position on right side of mermaid behind her.
Copy and paste element 35 (yellow coral) as a new layer. Position top center of tag behind the mermaid.
Copy and paste element 1 (treasure chest) as a new layer and re-size by 68%. Position on right side of mermaid and behind trident.
Copy and paste element 36 (plum colored coral) as a new layer and re-size by 60%. Position on left side of mermaid behind seahorse and chariot.
Copy and paste element 33 (pink jelly fish) as a new layer and re-size by 60%. Position on right side of mermaid's tail.
Copy and paste element 88 (deep pink/red coral) as a new layer and re-size by 60%. Position on left side of tag behind add other weeds/coral.
Copy and paste element 26(sand) as a new layer and re-size by 50%. Position at bottom of all elements and bottom of tag.
Copy and paste element 74 (weeds/rocks) as a new layer and re-size by 75%. Move this layer below the sand layer and mirror.
Activate top layer in layers palette.
Copy and paste element 87 (conch) as a new layer and re-size by 37%. Move this layer on right side of crown.
Copy and paste element 28 (genie bottle) as a new layer and re-size by 42%. Move this layer to the right of treasure chest.

I also added the large rock to the background, just to fill in a bit.

Make sure your tag is as you want it, play around with your layers. Make sure all layers have a drop shadow.

Add artist copyright. Merge all visible.
Add name as well. I used Miss Demeanor.
I also added gradient glow by Eye Candy and a drop shadow.

To animate:

Go to Selections, select all.
Go to Edit and copy. Paste as a new animation in Animation Shop.
Hold your Ctrl key down and repeatedly hit letter L on your keyboard for a total of 26 frames.
You can cull animation afterwards if you find it too large.
Open SimoneAni-UnderwaterPrincess-School of Fish
Go to Edit, select all.
Go to Edit, copy.

Activate your tag.

Go to Edit, select all.
Go to Edit, make sure Propagate Paste is selected.
Go to Edit, Paste, paste into selected frames.

Position on your tag and click into place. I placed my little fishies on right side of tag.
Open SimoneAni-UnderwaterPrincess-Bubbles
Go to Edit, select all.
Go to Edit, copy.
Activate your tag.
Go to Edit, Paste, paste into selected frames.
I placed this animation over one of the coral openings.

Play and save.

To save:
Go to File, Save as, enter the name of your file and select the folder to save to.
Now click on Customize:
Under COLORS TAB:
Number of colors: 255 Colors
Create palette by: OPTIMIZED OCTREE
Reduce colors by: Error Diffusion
Under OPTIMIZATIONS TAB:
set a check mark beside the second, third and forth choices. UN-check the 1st and last.
Under PARTIAL TRANSPARENCY:
check Convert pixels less than 92
Yes, blend with this color: change to white #FFFFFF
Click OK. Click Next, next, next, next.
Play your animation.
At times your animation may or will come out terrible. Optimization in Animation Shop is not the

greatest.
You can play around will your settings, especially under the Tab: Optimization. I change this setting at times from anywhere between 70 and 100.
Some people add a white background.  To add background, go to Animation: Animation

Properties, select Opaque and change color to white.

Hope you enjoyed this tutorial,
Hugs Simone
Please, always direct people to my blog to download my animations.
Do not load to any other download site and don't claim as your own.
Tutorial written by SophisticatSimone aka Lorraine Halle on Wednesday, May 15,  2013.