I designed this tag using PO-CONCEPT's "Timida Sirena" scrapkit.

This scrapkit can be purchased at the following link:

Here

Tube used "Mermaid Girl 2" 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 elements 6,8,99*

Open new 500x500 transparent page.

Place element 96 in the middle of your page.

Resize to X 244.00px, Y 249.50px, W and H 100%.

Place paper 6 behind element 96.

Erase any parts of the paper outside of element 96.

Place element 6 in the middle of the paper layer.

Resize to X 251.50px, Y 250.00px, W and H 17.80%.

Place element 25 behind element 96.

Resize to X 246.50px, Y 228.50px, W and H 100%.

Place element 108 behind the paper layer (at the top).

Resize to X 237.00px, Y 120.50px, W 23.03% and H 23.06%.

Place another element 108 behind the paper layer (at the bottom).

Resize to X 246.00px, Y 373.50px, W 23.03% and H -23.06%.

Place element 2 behind both element 108's.

Resize to X 253.28px, Y 214.72px, W 17.35% and H 17.37%.

Place element 103 infront of element 96.

Resize to X 245.00px, Y 247.50px, W and H 100%.

Place element 4 along the bottom of element 96 (left hand side).
Resize to X 132.13px, Y 378.04px, W 10.99% and H 10.97%.

Place another element 4 along the bottom of element 96 (right hand side).

Resize to X 320.98px, Y 359.06px, W 14.88% and H 14.85%.

Place element 99 behind the first element 4 placed.

Resize to X 214.00px, Y 404.00px, W and H 20%.

Place another element 99 behind the second element 4 placed.

Resize to X 252.00px, Y 391.50px, W -20% and H 20%.

Place element 104 infront of the second element 4 placed.
Resize to X 303.00px, Y 302.00px, W and H 100%.

Place element 88 at the top of element 96.

Resize to X 249.00px, Y 91.26px, W 15.45% and H 15.44%.

Thanks for trying my tutorial :))