open a new canvas 700x700 fill with white

add a new raster layer, select all

open paper 4 and flip

copy and paste into selection, select none

apply your mask, and merge group

duplicate mask and merge down

open frame 4, resize 85%

click inside frame with your magic wand, expand by 5

add a new raster layer,open paper 6

copy and paste into selection, move below your frame layer

keep selected, open your close up tube

copy and paste as new layer, place what you want showing in your frame

selections invert and hit delete on your keyboard, select none

move tube below your frame layer, duplicate your tube layer

on bottom tube, guassian blurr 6.00

on top tube, xero bad dream, default settings

and change blend mode to screen

give your frame layer a drop shadow, I used -2 -4 70 10.00

close off your background and your mask layer, merge visible

duplicate your frame layer, move one over to the right

on the frame on left side, rotate left 10

open your maine tube, I resize mine 45%

copy and paste as new layer, make sure its your top layer

give it the same drop shadow

open box, resize 30%

place on left side of canvas

and drop shadow

open coconut, resize 50%

place next to box on the right

and drop shadow

open coral 3, resize 30%

place on left side above frame layer

and drop shadow

open lighthouse 2, resize 75%

place on left side above mask layer

and drop shadow

open wheel, resize 75%

place on right side below lighthouse layer

and drop shadow

open water 3, resize 90%

rotate left 20

place above mask layer more toward the right of your tag

give it a drop shadow of 0 0 25 3.00

open tree, resize 75%

place on left side of tag above your water layer

and mirror it

open sandcastle, resize 50%

place on right side of tag

and drop shadow, I went back to my darker shadow

open sand 1 

place below your frame layer

duplicate and merge the two together

duplicate again and move down toward bottom of canvas

open lobster, resize 30%

place on right side, above your sandcastle

and drop shadow

open leaf, resize 40%

place on left side of tag, below frame layer

and drop shadow

open sign 3, resize 45%

use your eraser tool to erase the string

place on right side of tag, above your frame layer

and drop shadow

open towel, resize 35%

place on right side of tag, below sandcastle layer

and drop shadow

open starfish 3, resize 30%

place in center above tube layer

and drop shadow

open starfish 2, resize 25%

place on right side of tag

and drop shadow

open shell, resize 25%

place on left side of tag 

and drop shadow

open bucket, resize 30%

place on left side of tag

and drop shadow

open the net, resize 75%

mirror it, and place on left side of tag

above the mask layer

open the bird, resize 40% and mirror

place on right side of tag, behind the sandcastle

and drop shadow

open bag 2, resize 30%

place on left side of tag

and drop shadow

close off your background layer and merge visible

resize your tag and crop it

make sure to sharpen after you resize it

apply xero mistifier and sharpen

apply xero improver

add your artist copyright and your name

save your tag