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: ’Sweet Love’  by Angel’s Designz.
You can get her kits here: http://angelsdesignz.blogspot.com/
Tube of choice: I’m using the wonderful work of Keith Garvey.
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.mypsptubes.com  
Mask: Designs by Vaybs Mask 80 you can find it here: http://designsbyvaybs.blogspot.com/search/label/Masks
Sweet Love Template by me here on my blog.

Let’s begin!!
Open up your template. Delete the credits.
Select your back circle with your magic wand.
Select a paper from your kit-copy.
Back to your canvas-Paste as new layer
Selections-Invert-Delete- DO NOT DE SELECT.
Back to selections-modify-selections borders-width 2-both sides checked-OK
Add new raster layer
Flood fill with light grey.
Select none and add noise of choice to the outline circle.
Select the lanterns element from the kit.
Copy & paste as new layer under your grey outline.
Erase any parts hanging out of the circle.
Merge the outline, the lanterns & the background circle.
Add drop shadow of choice.
Select the left heart with your magic wand-flood fill with a color to match your kit & tube.
DO NOT DE SELECT.
Back to selections-modify-selections borders-width 2-both sides checked-OK
Add new raster layer
Flood fill with light grey.
Select none and add noise of choice to the outline of the heart.
Do the same for the opposite heart.
Select the close up of your tube & copy.
Paste under the outline of your heart. Use your eraser to crop any parts hanging out.
Do the same for the opposite heart layer w/ your tube.
Change the blend mode of your close ups to ‘luminance legacy’.
Use your magic wand to select your word art-flood fill the ‘sweet love’ with a color to match your kit and tube.
Now time to add some elements from your kit.
Make the tag your own and add whatever fits your style and tube.
Be sure to add a drop shadow to each element you add to give your tag some depth.
After you’ve added all the elements you’re going to add, select a paper from your kit.
Copy and paste into the background of your tag.
Apply your mask to this paper.
Crop your tag down with your selection tool.
Resize. Sharpen and add © with your name.
Save & enjoy your tag!!