Supplies you will need

Paint Shop Pro. I am using version 8
Tube of choice - I'm using Elias Chatzoudis
you must purchase a license From MyPSPTubes
in order to use his work - HERE
Surfers_Paradise Scrap Kit By Mandy and Sam @ Passionate Scraps
you can purchase the scrap kit - HERE
Palm Tree by Bobbie Allen @ B.A.M.A. Tubes
you can find her msn group - HERE

Other supplies - HERE
Contains Fence, Palm tree, Water and Sand

The sand was created by me, and can not be shared or used
in any other tag or tutorial without my permission.
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Lets begin by open a new image 600x550
Flood fill white so you can see what your working with.
You can resize later.

Copy and paste one of the frames from the kit.
resize to fit your tag
image/rotate/15/right
Move it twords the right of the tag.

Copy and paste the other frame from the kit.
resize to fit tag
image/rotate/15/left
and move it to the left of the tag.

Copy and paste the water as a new layer.
duplicate it so you have 2.
place 1 under the frame on the right and one under the frame on the left.
resize to fit your frames.
see my tag as an example.

Copy and paste the flower 1 as a new layer from the kit.

resize it to fit
and place it over the top of the frames.

Copy and paste the butterflies from the kit.
resize them both and place them where you think they look best.

Copy and paste the flamingo from the kit.
resize to fit.
and place it over one of the frames
see my tag as an example.

Copy and paste the sand I have provided.
place it at the bottom of your tag.

Copy and paste the fence I provided.
place it over the bottom part of your frames
and at the top of your sand.

Copy and paste the palm tree I provided.
place it where you think it looks best.

Copy and paste the surf board from the scrap kit.
place it where you think it looks best.

Copy and paste the tube you are going to use.
place it on the sand.

Copy and paste flower2 from the scrap kit.
resize it to make it small.
place it on the sand.
duplicate it several times, and place the flowers around the sand.
see my tag as an example.

Once you have the tag the way you want it.
resize the tag
add name and proper copyright.
save as jpeg
done.

I hope you have enjoyed my tutorial