This tutorial was written for those that have a working knowledge of PSP 

Supplies needed:

Tube of choice
Im using the stunning work by Anna Bird & Micheal Stelfox
Please visit their site for more of their work www.forbiddenwhispers.co.uk
'Dottie' scrapkit - made by Lisa, Sophisticated Scraps
WSLMask225 - made by Chelle, Weescotslass
Flowers of choice
Font i used was Futurist Fixed

Supplies here

- Lets get started -

Open a 600 x 600 canvas - fill with white
Copy & paste a paper as a new layer
Layers - new mask from image - apply Chelles mask - invert mask data unchecked - merge group
Adjust - add/remove noise - set to 50% - uniform - monochrome checked

Set your foreground to nil - background set to a paper
Preset shapes - rectangle - draw out a thin rectangle - see my tag
Objects - horz.center of canvas - convert to raster
Duplicate - position slightly apart - add a drop shadow to both rectangles

Copy & paste the frame as a new layer - add a drop shadow
With your selection tool set on point to point draw along the frame border
Copy & paste a paper as a new layer - selections - invert hit delete - selections none
Move this below your frame layer

Copy & paste your tube as a new layer - add a drop shadow
Duplicate - move below your frame
On your top tube layer erase parts of the tube that overhang the frame, so that it looks like your tube is coming out of the it

Copy & paste your flowers as new layers - add drop shadows

With your font add your name - add a drop shadow
Also add the correct copyrite for the artist you used
Save your tag!

Done!