Lets begin

open a new canvas 700x800 fill with white

add a new raster layer and select all

open paper 4, copy and paste into selection and deselect

open your mask and apply, merge group

open ship 1, resize 80%

place in center of canvas

and drop shadow

open water 2, resize 80%

place behind the ship toward the bottom

and drop shadow

open sand, place as top layer

place at bottom of canvas, duplicate and mirror

on top sand layer merge down

duplicate and move up and over to the left

use your eraser tool to erase the part sticking out from the water on left side

open rock 1, resize 40%

place atop the sand and slightly to the right of the canvas

and drop shadow

open helmet 2, resize 30%

place to the left of the rock

and drop shadow

open grass 5, resize 30%

place behind the helmet to the left 

duplicate and mirror move over to the right

drop shadow both

open castle 1, resize 30%

place center of canvas, in front of ship

and drop shadow

open bubble, resize 70%

place above mask layer to the left

and drop shadow

open bubbles 2, resize 70%

place above mask layer to the right

and drop shadow

open dolphin, resize 35%

rotate right 21, place above your bubbles layers

to the left of your canvas

and drop shadow

open fish 11, resize 20%

place to the right of your canvas

and drop shadow

open your tube of choice, resize as needed

place as your top layer to the right of canvas

apply xero porcelain default settings

and drop shadow

open grass 11, resize 40%

place to the left of your canvas

above ship layer

and drop shadow

open cluster 4, resize 45%

place below your tube layer slightly to the left

and drop shadow

open barrel, resize 30% and mirror

place on left side of canvas 

and drop shadow

open anchor 1, resize 25%

place to the left of your cluster

and drop shadow

open coral 3, resize 30%

place above mask layer on left side of canvas

and drop shadow

open grass 9, resize 30%

place above mask layer on right side of canvas

and drop shadow

open leaf 2, resize 30%

rotate left 90

place above barrel layer to the left of canvas and drop shadow

open rock 3, resize 25%

place below tube layer to the right

and drop shadow

open rock 5, resize 20%

place below tube layer to the right

and drop shadow

open shell 9, resize 15% and mirror

place to the right of canvas below tube layer

and drop shadow

open trunk, resize 15%

place as top layer slightly to right of tube

and drop shadow

open starfish 2, resize 12%

place as top layer to left of your tube

and drop shadow

open shell, resize 15%

place below starfish to the left

and drop shadow

open shell 3, resize 12%

place below starfish to the right

and drop shadow

open lilypad 2, resize 25%

place below your shells to the right

and drop shadow

open cluster 1, resize 20%

place below chest layer to the left

and drop shadow

open bottle 4, resize 15%

place to the right of your shells

and drop shadow

open bottle 2, resize 15%

place to the left 

and drop shadow

open bottle 1, resize 12%

place to the left of the other bottle

and drop shadow

open fish 8, resize 12%

place below dolphin layer to the left

and drop shadow

open fish 5, resize 10%

place above mask layer about center top

and drop shadow

Crop and resize your tag

add your artist copyright and your name

save as Png