This tutorial is written by me using Photoshop CS6 but any version will work.

Any similarity to any other tut is coincidental.*

Supplies:

Tube of choice. I'm using the artwork of Tony T.

You must purchase a license to be able to use his work.

You can do that HERE.

Kit of choice. I'm using PTU matching kit 'Beauty of the water'

by Wicked Creationz, which you can find in Tony's store HERE .

Mask of choice.

Font of choice. 

Frames from Megan Turnidge - download HERE.

Let's get started 

Open new canvas 600x600.

Add frame from Megan on your canvas. Original frame is in grey color, so I recolored it in white.

Place it as you wish, do same with other 2 frames. Make sure first frame, the biggest one

is above second two frames. Open Paper 6 and place it as last layer. 

Click on frame layer. With Magic Wand tool select middle of each frame.

After all three frames are selected click on paper layer, move your mouse over selected area and click 

Layer via Copy. Delete original paper layer.

Add tube, place it as you wish, add sand - element 21 under tube layer.

Take Element 23 from the kit and place it over entire tag,

like shown on the image.

Take element 22, 24, 30, 6, 11 and 2 and place them as you wish.

Add drop shadow to all elements and frames ( except sand ).

Distance - 4

Spread - 0

Size - 7

 I used Sharpen tool on tube and elements.

Add mask. 

Add proper copyright and name on tag.

Hide or delete bottom 'Background' layer. And save your tag as .PNG file.

Crop tag if needed.

That's it :)