This tutorial was written by me on September 1st 2012. Using PSP X2 but any version will work and for those with working knowledge of  PSP.
 Any similarity to any other tutorial is purely coincidental.

Tube of your choice.
I am using the artwork of Jose Cano.
You must purchase a license to use this art. I purchased this tube at PTE this
store is now closed.
The kit is a FTU by DitabB called "Summer Memories"   .
Mask by Gems Taggin Scraps I used mask # 217
Font: Quickier Demo
Ooº°'`¨´···♥ ♥·.·´¨`'°ºoO

Remember to save often and add a drop shadow as you go.

Open a new image 700 x 700 white background.

Add a new raster layer. Selections ~ select all
From the kit open PAPER 9 re size and paste into selection to your canvas.
Deselect and open mask. Apply mask to paper.
Merge Group

Open ELEMENT 15 (frame) re size and paste as a new layer.
Paste re sized PAPER 8, drag layer underneath frame. Delete any bit needed.

Open your main tube, re size if needed. Paste as a new layer.
Drag layer above frame and delete any bit needed.

Add ELEMENT 23 re size and paste as a new layer. Position to the left side of frame.

Re size ELEMENT 17 & 18 paste as a new layer to the left of frame.

Add ELEMENT 9 & 12 re size and paste move to the left/low corner of frame
Add ELEMENT 31, 27 & 30 re size, move them to same corner.

Open ELEMENT 36 re size and paste to the lower side of your tag

Add ELEMENT 2 re size and position to the top of frame.

With PICK tool re size mask to fit frame.

Add proper copyrights and your name or text.

Hide white background layer and merge visible all layer left.

Save your tag as PNG if you prefer better quality and transparent background or
JPEG if you prefer lower quality, lower file size and white background.