Lets begin

Open a new canvas 700x800 and fill with white

add a new raster layer and select all

open paper Bc cute pirate 1, copy and paste into selection and select none

apply MPM mask 18 and merge group, resize 95%

on your mask layer selections-select all-float-defloat

open water 2, place at the bottom of your mask, selections invert

and hit delete on your keyboard, select none

open dock 2, resize 50% and mirror

place above mask layer to the left of your canvas 

and drop shadow

open tree 1, resize 75% and mirror

place below the dock layer to the right of your canvas

and drop shadow

open towel, resize 70%

place as top layer on right side of your canvas

and drop shadow

open lifesaver, resize 30%

place above dock layer, place it on the pole

take your eraser tool and erase the bottom part that is over the pole

and drop shadow

open your tube, resize 50% and sharpen

apply xero porcelain default settings

place on right side of canvas

and drop shadow

open leaf 1, resize 40%

place behind your tube layer to the right

use your eraser tool to erase the part sticking out the side of the towel

and drop shadow

open rock 4, resize 20%

place top of your towel to the right

and drop shadow

open radio, resize 20%

place as top layer to the right of your tube

and drop shadow

open rocks 2, resize 15%

place behind the radio

and drop shadow

open shovel, resize 12%

place to the right of the radio

and drop shadow

open coconut 1, resize 12%

place below the shovel to the right

and drop shadow

open flipflops 1, resize 17%

place to the right of your tube

and drop shadow

open floatie 3, resize 20% and mirror

place below tube layer to the left

and drop shadow

open grass, resize 45%

place to the left , duplicate and move down slightly

duplicate again and mirror, move that one down below your other elements

open turtle, resize 14%

place as top layer to the right

and drop shadow

open box 2, resize 25%

place above grass layer to the left of your tube

and drop shadow

open flower 17, resize 40% and mirror

place behind the box 

and drop shadow

open flower 15, resize 30%

place on right side of canvas

and drop shadow

open flower 20, resize 15%

place above box layer to the right of it

and drop shadow

open fruit 6, resize 25%

place as top layer

and drop shadow

open drink 1, resize 20%

place to the left of the pineapple

and drop shadow

open rock 1, resize 35%

place to the left of your canvas

and drop shadow

open leaf 5, resize 17%

place behind the rock

and drop shadow

open sign, resize 30%

place to the left of your tube

and drop shadow

open the sun, resize 60%

place at the top above mask layer to the left of the tree

open treat 2, resize 15%

place as top layer, to the left 

and drop shadow

open sunglasses 1, resize 14%

place to the right of the treats

and drop shadow

open starfish 2, resize 10%

place on left side of canvas

and drop shadow

open shell 2, resize 10%

place to the right of starfish

and drop shadow

open rocks 3, resize 10%

place to the left of starfish

and drop shadow

open post, resize 40%

place above mask layer to the right of your canvas

and drop shadow

open dog, resize 25%

place to the right of the sunglasses

and drop shadow

open cooler 2, resize 20%

place on left side of canvas 

and drop shadow

open bubbles 5, resize 80%

place above mask layer to the left of tag

open bird 2, resize 15%

place above sign layer

and drop shadow

resize and crop your tag

add your artist copyright and your name

save