I designed this tag using Designs by Norella's "Kitty" poser.

This poser can be purchased at the following link:

here

I also used scrap kit "Dreams" by Bibi's Collection.

This scrap kit can be purchased at the following link:

here

Tutorial

Open new 500x500 transparent page.

Place element 37 in the middle of the page.

Resize to X 260.00px, Y 220.00px, W and H 100%.

Place element 50 behind element 37.

Resize to X 260.00px, Y 215.50px, W and H 100%.

Place element 68 behind element 50.

Resize to X 258.00px, Y 209.50px, W and H 100%.

Place element 93 on top of element 37.

Resize to X 260.50px, Y 238.00px, W and H 100%.

Thanks for trying my tutorial :)