Supplies Needed:
Tube of choice, I am using Jessica Dougherty, you can find her at CDO
Scrap kit Gothy Xmas by Felice Original
My supplies (glitter and flower ring) here

Open a new image 700 x 700 with a white background.

Open Round Lace Frame and resize by 60 percent. Copy and paste as a new layer. Click inside the frame with the Magic Wand, go to Selections - Modify - Expand by about 3.

Copy and paste a paper of choice below the frame layer. Position and resize if needed, go to Selections - Invert and hit delete on your key board.

Apply a drop shadow to the lace frame.

Copy and paste the glitter included in my supplies below the frame layer.

Copy and paste the flower ring included in my supplies as a new layer. Place on top of the lace frame. Apply a drop shadow.

Open Xmas Tree and resize by 60 percent. Copy and paste as a new layer. Place in the center of the tag. Apply a drop shadow.

Open Candy Cane and resize by 20 percent. Copy and paste as a new layer. Place on the left hand side on top of the lace frame. Apply a drop shadow.

Open Frosted Berries 2, resize by 20 percent. Copy and paste as a new layer. Place just beside the candy cane about half way down. Apply a drop shadow. Duplicate, mirror and place on the right hand side on top of the lace.

Copy and paste the tube as a new layer. Place on the right side of the tree, resize if needed. Apply a drop shadow.

Open Gift Boxes 2 and resize by 30 percent. Copy and paste as a new layer. Place on the right hand side next to the tube. Apply a drop shadow.

Open Shoe, resize by 15 percent. Copy and paste as a new layer. Place in front of the boxes, apply a drop shadow.

Open Gothy Xmas Hat 2, resize by 20 percent. Copy and paste as a new layer. Place in front of the tree at the bottom. Apply a drop shadow.

Add any copyrights and your name.

Crop, resize if desired. Save as a PNG.

I hope you have enjoyed using one of my tuts, I would love to see what you have created.