I designed this tag using PO-CONCEPT'S "Mermaid Song" scrapkit.

This scrapkit can be purchased at the following link:

here

Tube used "Perla" by Alex Prihodko.

This tube can be purchased at the following link:

here

Tutorial

*Important note : drop shadow effect is used on all elements except element 58 and 86*

Open new 500x500 transparent page.

Place element 73 in the middle of the page.

Resize to X 251.70px, Y 235.80px, W and H 16.59%.

Place paper 17 behind element 73.

Place mask of choice behind paper layer.

Place element 47 behind paper layer.

Resize to X 251.00px, Y 243.50px, W and H 100%.

Place element 7 in the middle of the paper layer.

Resize to X 251.00px, Y 250.50px, W and H 24%.

Place element 8 in the middle of the paper layer also.

Resize to X 240.50px, Y 212.50px, W and H 100%.

Place element 62 over the middle of the tubes close up.

Resize to X 248.50px, Y 252.50px, W and H 100%.

Place element 86 along the bottom of element 73.

Resize to X 251.00px, Y 436.50px, W and H 24%.

Place another element 86 infront of the one just placed.

Resize to X 251.00px, Y 462.00px, W and H 24%.

Place element 100 at top right hand side of element 73.

Resize to X 391.46px, Y 108.54px, W and H 12.08% and 39.18 degree angle.

Place element 82 at top left hand side of element 73.

Resize to X 233.00px, Y 114.00px, W and H 100%.

Place another element 82 at top right hand side of element 73.

Resize to X 244.00px, Y 158.00px, W and H 100%.

Place element 58 along the middle of the tube.

Resize to X 210.00px, Y 360.00px, W and H 100%.

Thanks for trying my tutorial :))