For this tutorial i used the art of Wassim Jelassi
You can purchase his tubes from Artistic Dreams Imaging
Ftu scrapkit `Lots of Love` from Topkat Teresa here
Wordart here
Mask 148 from Weescotslass here
Open a new image 700x700-you can resize later-and flood fill white.
Add a paper of choice from the-i used paper 5- kit and apply your mask.
Layers>new mask layer>from image>scroll to mask and hit ok.
Merge group.
Add the paper again and change the colour to black using the manual color correction tool in psp.
Add the mask again and resize by 80%.
Place wordart heart onto the middle of the canvas,add a drop shadow-i use 2,2,50 5.
Add your tube and place in the centre of the heart.
Resize the gold doodle by 75% and place bottom left of the heart.
Drag this layer under the heart layer.Duplicate and mirror and add a drop shadow to each.
Ribbon 2 place under the heart,and in the centre.
Open the pin and place on the top left of the heart.
Resize the staple and place over the pin.
Duplicate the staple and place bottom right of the heart.
Open the bow and place next to your tubes hand.
Open the teddy and place bottom right.
Duplicate the pin and mirror.
Open one of the ribbons,resize and place top right.
Add some leaves and roses and place on top of the ribbon.
Open one of the wordart and place top left.
Now add anything else you like from the kit and then add your name using the alpha or font.
When you are happy with your tag,delete the white background and merge all layers.
Resize to your liking,add your credits and that`s it you are done!
I hope you enjoyed my tutorial :)