For this tutorial, you’ll need a working knowledge of PSP.
I’m using PSP 9 but any version should work.
This tutorial is my own and any resemblance to any other is purely coincidental.
Supplies for this tutorial:
PSP (any version)
Scrap kit of choice.
I’m using the PTU kit: My Valentine by Angel’s Designz.
You can get her kits here: http://angelsdesignz.blogspot.com/
Tube of choice: I’m using the wonderful work of Ismael Rac.
This is a tube you MUST have a license to use.  Don’t use these tubes without a license!
You can find these tubes here: www.xeracx.net
(I got this tube while he was with AMI hence the AMI license.)

Let’s begin!!
Open  new Canvs-900x700 (we crop later)
Use your preset shapes and make a heart outline-width of about 24.
Convert to raster layer.
Select all-Selection-float-defloat
Select a paper from your kit-Copy
Back to canvas and Paste INTO selection.
Select none.
Using your magic wand, select the inside of your heart (empty area)
Selections-Modify-Expand by about 4 or 5.
Add new raster layer (DO NOT DE SELECT!)
Select another paper from your kit-Copy
Back to canvas and paste into selection.
De Select and move under your heart frame.
Now select the close ups of your tube and paste UNDER the heart frame.
Crop as needed with your eraser.
Change blend mode to luminance.
Paste your tube again and move to the left of the center tube. Crop as needed and change blend mode to hard light.
Duplicate and mirror. Position as desired.
Select your full-body tube-Copy and paste overtop your heart frame and to the right.
Add drop shadow of choice.
Now select the scattered hearts element. Copy and paste below the rest of your layers.
Position to your liking & duplicate.
Mirror & flip. Adjust if needed.
Select the bouquet of flowers. Resize if needed and paste into your canvas.
Position so only the white flowers are showing.
Duplicate-Mirror
Add drop shadow to each bouquet.
Select the leaves element. Copy and paste into you canvas under your flowers.
Resize and position as needed. Duplicate-Mirror-Add drop shadow.
Select any other elements you want to add to the top of your heart.
Resize them and add drop shadow of choice.
Crop your tag down with your selection tool
Resize and save!
Enjoy your new tag!!