This tutorial was written by me on April 20th 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 Suzanne Woolcott.
You must purchase a license to use this art. You may do so HERE.
The kit is a PTU by Creative Scraps by Crys called "Walk the Plank".
Mask of your choice.
Sand: By me grab it HERE
Font: of your choice.
A sun tube. I used one that came with the program.

**Dont forget to add a drop shadow as you go and paste as a new layer.

Open a new canvas 650 X 650 You may re size later.
Flood fill with white.
Add a new raster layer.
Selections ~ Select all.

Open PAPER 2 copy and paste into selection. Deselect.
Apply mask.

Open PIRATE ISLAND paste onto your canvas.
Re size by 90%

Add Sun tube to the top/right of canvas.

Re size CLOUD by 55% move beside the Sun.

Re size PIRATE SHIP by 30% paste to the middle/lower side of Pirate Island.

Open SHIP re size by 25% C & P move to the left hand side of Island.

Open WAVES re size by 70% paste along the island.
Image ~ Mirror.

Open WATER re size by 40% paste to the left/bottom side.

Add SAND supplied, move to the bottom.

Add ANCHOR re size by 15% move to the center and beside Pirate Ship.

Open FENCE re size by 40%
Re size SCROLL by 25%
and TREASURE by 50% Paste them & move to the right side of Sand.

Open MOSQUITO re size by 70% paste to the center.

Open PARROT re size by 17% move to the top of palm tree on the Island.

Open PALM TREE re size by 50% Mirror
JUMPING FISH re size by 40% Mirror
FIRE re size by 20%
MESSAGE BOTTLE re size by 20%
Paste them to the left hand side of Sand.

Open COCONUT re size by 8% paste to the left hand side.
Duplicate layer, rotate 40 degrees right.
Slightly move to the right.

Add your main tube, re size if needed.

Re size your tag. Make sure ALL layers is checked.

Add proper copyright
and your name.

Hide white BG layer.

Save your tag as PNG.