Please click on TAG to see in full size.
Supplies needed to complete this tutorial.

Programs: Paint Shop Pro, I'm using version 10

Plugin : Eye Candy 4: Gradient Glow for Name.

Font used:  Saginaw

Tube of choice, I'm using tube "Bunny Toon"by Jose A Cano

 Scrap Kit "Over The Rainbow" by SkyScraps

 Save your tag often. Nothing like working long and hard on a tag and PSP crashes. 

Open SkyScraps-ovr-34 in PSP. Duplicate and close original.
Re-size: Resolution set at 72 dpi
Re-sample using: Bicubic
Size: 75%
Re-size all layers: UN-checked.

Add drop shadow:
V=3 H=3 Opacity=71 Blur=5 Color=black

Add your tube of choice.

Open element 35, (pink cutie) copy and paste as new layer bring to top.
Re-size by 40%. Position to the left lower portion of circle.
Open element 36, (yellow cutie) copy and paste as new layer, tuck
Add d/s to each. Merge together.

Open element 24, copy and paste as new layer.
Re-size by 50%. Position to the right side of circle.
Add drop shadow.

Open element 60 (pink background), copy and paste as new layer, bring to bottom.
Open element 50, (flowers) copy and paste as new layer, bring behind tube and position to the left upper section of circle frame.
Duplicate, go to Image, Free Rotate, right, 90 degrees. Move to upper right section of circle frame.
Add drop shadow: V + H = 4   Opacity=70 Blur=8 Color=black.
Merge them together, duplicate this layer now and flip. Tweak your layers if you need too.

Open element 48, (butterfly)copy and paste as new layer bring to top.
Re-size by 30%. Re-sample using: Smart Size.
Place upper right side.

Open element 41, (big pink bow) copy and paste as new layer bring to top.
Re-size by 70%. Re-sample using: Smart Size. Place on right side, about middle of tag.

Open element 59, (purple balloons) Copy and paste as a new layer. Mirror.
I place this layer below the butterfly and below the pink bow.
Re-size by 85% and add drop shadow.

Add any other elements you want.
I added:
 candy apple (25)
 candy pops (26)
 butterfly (03)
 Love word (12)

White Bunny (40)

Add your copyright information and license number if needed.
Add name to your tag.
Merge all visible.
Select your crop tool and merge opaque.
Save as png.

Hope you enjoyed this tutorial,
Hugs Simone
Tutorial written by SophisticatSimone aka Lorraine Halle on Sunday, March 25, 2013.

Enjoy!