Lets begin

open a new canvas 700x700 fill with white

add a new raster layer and select all

open paper 4, copy and paste into selection-deselect

appy the mask and merge group

duplicate mask layer on top mask merge down

flip the mask

open element 91

place in center of your canvas

grab your magic wand click inside your frame

expand by 5, open paper 9

copy and paste as new layer, move down until only the water is showing

selections-invert and hit delete on your keyboard and deselect

move paper below the frame layer

do not dropshadow yet, we will do this later

open element 12, resize 90% and mirror

place at bottom left of your canvas, duplicate and move down

on top sand layer merge down, duplicate and mirror

arrange to your liking

open element 26, resize 50%

rotate left 24

place as top layer on bottom right of your frame

and drop shadow

open element 27, resize 70%

place on right side of canvas

and drop shadow

open element 36, resize 25%

place as top layer on right side of canvas

and drop shadow

open element 53, resize 15% and mirror

place on right side of canvas

and drop shadow

open element 7, resize 12% and flip

rotate left 24

place to the left of beach sign 

and drop shadow

open tube of choice, resize as needed

place as top layer on left side of tag

apply xero porcelain default settings

and drop shadow

open element 57, resize 12% and rotate left 24

place to the right of your tube

and drop shadow

open element 102, resize 15%

place on right side of canvas

and drop shadow

open element 96, resize 30%

rotate left 24

place behind your tube on left side

and drop shadow

open element 75, resize 40%

place below tube layer to the right

and drop shadow

open element 54, resize 20%

place on right side of canvas

duplicate and move over

drop shadow both

open element 5,resize 20%

place to the right of starfish 

and drop shadow

open element 24, resize 25%

place to the right of starfish

and drop shadow

open element 84, resize 25%

place to the right of starfish

and drop shadow

open element 61, resize 12%

place to the right of canvas

and drop shadow

open element 58, resize 25%

place behind the wheel to the right

and drop shadow

open element 46, resize 15% and mirror

place on right side of canvas above beach sign

and drop shadow

open element 30, resize 15%

place as top layer 

and drop shadow

open element 15, resize 15%

place to the right of the book

and drop shadow

open element 112, resize 12% and rotate left 90

place to the left of the book

and drop shadow

open element 118, resize 14%

place to the left of your tube

and drop shadow

open element 41, resize 20%

place above frame layer to the right

and drop shadow

open element 105, resize 25% and rotate right 90

place to the left of the book

and drop shadow

open element 109, resize 15% and rotate right 90

place to the right of the book

and drop shadow

open element 110, resize 80% and rotate right 90

place below your tube layer, center of tag

and drop shadow

open element 116, resize 15%

place below the shells we just placed

center of tag and drop shadow

open element 117, resize 23%

place below the bird to the right

and drop shadow

open element 18, resize 20% and rotate right 90

place behind the shell we just placed

and drop shadow

open element 31, resize 25% and rotate right 22

place to the left of the book

and drop shadow

open element 51, resize 80% and mirror

place on right side of your canvas

below the frame and paper layer

open element 89, resize 15%

place below the bird layer to the left

and drop shadow

make your frame layer active

click inside frame with your magic wand and expand by 5

open your close up tube, resize as needed and mirror

place what you want showing in the frame

selections-invert and hit delete on your keyboard, select none

move tube below the frame layer 

and change the blend mode to overlay

open element 28, resize 25%

place above mask layer at the top of canvas

and drop shadow

crop and resize your tag

add your artistcopyright and your name

save as png