I designed this tag using Vi Nina's tube "Merry".

This tube can be purchased at the following link

here

I also used the matching scrapkit "Merry Blue" by Kissing Kate.

This scrapkit can be purchased at the following link

here

Tutorial

*Drop shadow is used on the following elements frame 4, 73*

Open new 500x500 transparent page.

Place frame 4 in the middle of the page.

Resize to X 244.75px, Y 232.25px, W and H 425.56%.

Place paper 7 behind frame 4.

Place close up of tube at right hand side of the paper layer.

Place the tube layer at the left hand side of frame 4.

Place element 73 at the bottom right hand side of frame 4,

Resize to X 342.11px, Y 383.87px, W  and H 141.83%.

Place element 38 at the top of element 73.

Resize to X 383.50px, Y 342.00px, W and H 607.69%.

Place element 71 at the right hand side of element 73.

Resize to X 460.00px, Y 359.00px, W -100% and H 100%.

Place element 67 infront of element 71.

Resize to X 441.00px, Y 406.00px, W and H 100%.

Place element 25 on top of element 73 (on the letter c).

Resize to X 383.46px, Y 383.97px, W and H 60.91%.

Place element 30 at the bottom left hand side of the tube layer.

Resize to X 72.50px, Y 391.00px, W and H 100%.

Place element 15 to the right hand side of element 30.

Resize to X 146.00px, Y 444.00px, W and H 100%.

Place element 5 infront of element 15.

Resize to X 109.00px, Y 452.00px, W and H 100%.

Place element 47 to the left hand side of element 30.

Resize to X 47.50px, Y 387.00px, W an H 100%.

Thanks for trying my tutorial :)