This tutorial was written by me on February 23, 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.

Tube of your choice.
I am using the artwork of Elias Chatzoudis.
You must purchase a license to use this art. You may do so HERE.
The kit is a PTU by Tammy of Tammy's Scraps called "Sweet Spring".
Font: Mayuge

*Remember to add a drop shadow as you go and paste elements as a new layer.

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

From the kit Open Element 121 paste to your canvas.
Paste Element 106 Image ~ Mirror.
Paste paper 4 and a tube below the frame.

With Magic Wand click inside frame Selections ~ Modify ~ Expand by 5
Selections ~ Invert
Hit delete in your keyboard to paper 4 and tube layer.
Add Element 124 drag layer above Element 121

Paste Element 79 re-size by 25% Move to the top/right side of element 121
Layers ~ Duplicate. Image ~ Mirror.

Paste element 160 re-size by 85% move to the top of frame.
Re-size Element 110 paste to the bottom of the frame.
Duplicate layer and slightly move to the right.
Add your main tube.

Add re-sized Element 158 by 22%
Re-size Element 33 by 25% drag layer between the two "grass" layers

Re-size Element 28, 30 and 31 by 20%
Re-size Element88 by 20% Rotate by 15 degrees right. Move to the left side by the
Re-size Element 87 by 18% Rotate by 30 degrees right
Image ~ Mirror.

Add Element 88 re-size by 18% rotate 30 degrees right.

Add your name and copyright and you are done.
Xout the background layer and
Save your tag as PNG

Special THANKS to Tammy who donate me the beautiful kit to make this tutorial possible.