close off your background layer and merge visible

grab your magic wand click in all three frames

expand by 3 add a new raster layer

you can fill with a paper, or color or gradient of your choice

open your tube and mirror it, resize as needed

copy and paste your tube place what you want showing in the frames

selections invert and hit delete on your keyboard and deselect

move the tube below the frame layer

duplicate your tube on the bottom origianl blur gaussian blur set on 6

on top copy change the blend mode to screen

on the top frame layer give it a drop shadow

I used -2,-4,70,10.00 close off background layer and merge visible

rotate right 12.00

open your tube again, you might have to unmirror it if you have not done so already, copy and paste and place to your liking, give it same drop shadow

add a new raster layer above your background layer, and select all

open paper 7, copy and paste into selection and deselect

open your mask and apply and merge group

add a new raster layer above your bg layer repeat the above steps but use paper 4 and apply miz mask 092 merge group and resize 105%

open the umbrella and rotate 28 left and mirror

copy and paste on right side of tag

open palm tree resize 90%

rotate right 10 place behind your frame layer

drop shadow

open flip flops 1 resize 75%

place on left side of tag

drop shadow

open chair resize 75%

place on right side of tag

drop shadow

open beach ball resize 70% 

place on left side of tag

drop shadow

open bucket resize 70%

place behind beach ball

drop shadow

open sand resize 75%

place on right side of tag above your mask layer

open glasses resize 40%

rotate right 14

place on right side of tag

drop shadow

open lipstick resize 40%

place on right side of tag behind glasses

drop shadow

open zipper flower

copy and paste on top of frame layer

on right side corner of frame, duplicate the flower and resize 70%

move over slightly to the right

open sparkle 2

copy and paste above mask layer

open drink resize 45%

copy and paste, on right side of tag

drop shadow

open flowers resize 60%

copy and paste behind the zipper flowers

drop shadow

on the origianl change color to what you want 

I went to adjust-colorize-both number set on 255

copy and paste them next to the white ones

open butterfly resize 60%

rotate right 12

copy and paste above umbrella 

duplicate resize 60% 

move over to the right

open camera resize 50%

copy and paste as top layer place in front of bucket

drop shadow

open kiss resize 35%

rotate left 24

reduce opacity 50 and drop shadow

add your artist copyright, add your name

merge visible and save