I designed this tag using Designs by Norella's "Belia" tube.

This tube can be purchased at the following link:

here

I also used "Winter Wonderland" scrapkit by Tiny Turtle Designs.

This scrapkit can be purchased at the following link:

here

Tutorial

*Important note : drop shadow effect is used on the following elements 17,27,19,50*

Open new 500x500 transparent image.

Place element 27 in the middle of the page.

Resize to X 252,50px, Y 251.50px, W and H 86.34%.

Place element 17 on the bottom left hand corner of element 27.

Resize to X 152.25px, Y 337.25px, W and H 53.36%.

Place another element 17 on the top right hand corner of element 27.

Resize to X 343.50px, Y 177.00px, W and H -53.47%.

Place paper 27 behind element 27.

Place element 19 behind paper 27 on the bottom left hand corner.

Resize to X 131.25px, Y 368.75px, W 60.76% and H -60.76%.

Place another element 19 behind paper 27 at the top right hand corner.

Resize to X 373.50px, Y 122.50px, W -60.19% and H 60.19%.

Place element 50 behind paper 27 at the top left hand corner.

Resize to X 184.00px, Y 160.00px, W and H 100%.

Place another element 50 behind paper 27 at the bottom right hand corner.

Resize to X 320.18px, Y 334.53px, W 100% and H -100% and 30.24 degree angle.

Place element 16 on top of paper 27 in the middle.

Resize to X 243.00px, Y 239.00px, W and H 100%.

Place element 61 on top of paper 27 at the bottom.

Resize to X 262.50px, Y 371.50px, W and H 100%.

Place element 60 on top of element 61.

Resize to X 236.50px, Y 293.50px, W and H 100%.

Place element 2 on top of element 61 at the bottom.

Resize to X 253.00px, Y 371.50px, W and H 100%.

Place another element 60 near the already placed element 60s.

Resize to X 247.50px, Y 293.50px, W and H 100%.

Thanks for trying my tutorial :)