This tutorial was written by me on February 7 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 Chuchilko.
You must purchase a license to use this art. You may do so HERE.
The kit is PTU by Bibi's Collection called "Holly Mess"
Mask of your choice, I used one by Gems Taggin Scraps # 216
Font: Respective

Ooº°'`¨´···♥ ♥·.·´¨`'°ºoO

Let's get started:

Open a new canvas 700 x 700 you may re size later
Flood fill with white. Add a new layer. Selections ~ Select all.

Open mask in PSP and minimize.

From the kit open PAPER 1 (red) copy and paste into selection to your new canvas.
Deselect and apply mask. Merge group.

*Remember to apply a drop shadow as you add elements

Open ELEMENT 3 re size, copy and paste as a new layer.
Open ELEMENT 43 re size and paste as new layer.
Open PAPER 5 Re size and paste behind frame.
With selection tool point to point select inside frame.
Selections ~ Invert and hit delete in your keyboard. Deselect.

Open ELEMENT 1 copy and paste as a new layer. Re size and move to the top/right corner of frame.
Add ELEMENT 41 re size and move also to the top/right corner of frame.

Open ELEMENT 75 copy and paste to the center of frame.
Open ELEMENT 64 re size and move to the left side of frame.

Open ELEMENT 90 re size and paste as a new layer, slightly move to the left.
Duplicate layer and mirror.

Add your main tube and re size if needed.

Open ELEMENTS 20 & 37 Re size and paste to the right/low side.

Open ELEMENT 12 & 21 Re size and paste to the left of your tag.

Open ELEMENT  44 Rotate 90 degrees. Copy and paste to the bottom of the tag.

Merge visible all layer except for the white BG.

Merge visible. Re size now if desired.

Add proper copyright and your name.

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.