This tutorial was written by me on February 13, 2011. 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.

Materials Needed:
Tube of your choice.
I am using the artwork of Pinuptoons.
You must purchase a license to use this art. You may do so HERE.
The kit is a PTU by Crys at Sinfully Creative Scraps called "Chicky Love"
Thank you so much!!
Plugin: MuRa's Meister - Copies
Mask: #314 by Sharlimar Designs  HERE
Font:  Albemarle End Swash and Carl Beck Script.

Open a new canvas 650 x 650 Flood fill with white.

*Paste elements to your canvas as a new layer and add a drop shadow as you go.

From the kit open:
FRAME2 re-size by 70% paste to your canvas.
Add tube of your choice and delete any parts needed.
Open paper6 re-size by 50% and paste to your canvas, drag this layer underneath the frame
On your layer palette click on the frame layer,
With Magic Wand click inside the frame, Selections - Modify - Expand by 4
On your layer palette click on the paper layer
Selections - Invert. Hit delete on your keyboard.

Paste & Re-size FLOWER4 by 30% and apply MuRa's - Copies with these settings:
Click on the image to enlarge
Drag layer behind the paper. Duplicate layer
Apply Gaussian Blur of 25 to the original circle.

Re-size & Paste these elements above the Frame layer and move them to right side:
 FLOWER BUNCH by 45% rotate 25 degrees left.
 FLOWER by 40%
BOW2 by 60%
 RIBBON2 by 60%

Paste the BUTTERFLY re-sized by 25% move to the left side of the Frame.

Crop/re-size your tag.
Add a new raster layer above the white background
Selections - select all.
Open paper12 copy and paste into selections to your canvas
Deselect and apply mask.
Merge Group.

Add proper copyright and your name
 (for the first and last letter I used Albemarle End Swash
and Carl Beck Script for the letter between those two also I apply noise and gradient glow)
On layer palette Xout white BG layer and save your tag as PNG.

Thank you for trying my tutorial.
Feel free to contact me if you have any question.