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

This poser can be purchased at the following link:

here

I also used "Red Winter" 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 31,116,84,94,137,83,91,86,11*

Open new 500x500 transparent.

Place element 11 in the middle of the page.

Resize to X 255.56px, Y 239.54px, W and H 78.61%.

Place paper 36 behind element 11.

Place element 30 in the middle of the paper layer.

Resize to X 272.50px, Y 249.00px, W and H 100%.

Place element 31 at the top of element 11.

Resize to X 256.50px, Y 133.00px, W and H 100%.

Place element 5 on top of element 31.

Resize to X 222.00px, Y 106.00px, W and H 66.77%.

Place element 84 at the bottom of element 11 in the middle.

Resize to X 255.50px, Y 431.01px, W and H 48.08%.

Place element 86 behind element 84 to the right hand side.

Resize to X 351.13px, Y 420.86px, W and H 43.92%.

Place another element 86 behind element 84 to the left hand side.

Resize to X 168.38px, Y 418.38px, W -48.79% and H 48.79%.

Place element 91 on top of the first element 86.

Resize to X 337.51px, Y 423.89px, W 41.26% and H -41.26%  and -10.05 degree angle.

Place another element 91 on top of the second element 86.

Resize to X 156.75px, Y 420.95px, W and H 42.90% and 7.25 degree angle.

Place element 83 at the top of the first element 86.

Resize to X 338.15px, Y 403.23px, W and H 47.06%.

Place another element 83 at the top of the second element 86.

Resize to X 192.15px, Y 403.50px, W -50.53% and H 50.53%.

Place element 137 on top of the second element 91.

Resize to X 186.66px, Y 413.32px, W and H 33.96% and -39.91 degree angle.

Place another element 137 on top of the first element 91.

Resize to X 335.38px, Y 413.17px, W 33.74% and H -33.74% and 43.89 degree angle.

Place element 94 at the bottom of the first element 86.

Resize to X 359.00px, Y 454.00px, W and H 40.44%.

Place another element 94 at the bottom of the second element 86.

Resize to X 152.84px, Y 455.09px, W -41.50% and H 41.50%.

Place element 116 at the top of element 84.

Resize to X 224.00px, Y 354.00px, W 42.11% and  44.58%.

Place element 31 on top of all elements at the bottom of the tag.

Resize to X 289.00px, Y 398.00px, W and H 100%.

Thanks for trying my tutorial :)