Supplies Needed:
Tube of choice, I am using Legends Art from MPT which is now closed
Scrap kit Splash! by Tasha’s Playground, you can purchase this awesome kit from PFD and SATC
My supplies (mask and background) here

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

Open Frame 4, copy and paste as a new layer. Using the Magic Wand click in the center of the frame. Go to Selections - Modify - Expand by 5.

Copy and paste the background included in my supplies as a new layer. Using the Pick tool pick until it reaches the under the frame. You can also just resize instead of using the Pick tool.

Copy and paste the Sand as a new layer, place inside the bottom of the frame. Duplicate and merge the two layers, position to one side. Duplicate and place on the opposite side.

Copy and paste the tube as a new layer, place near the bottom between the sand and the water. Resize if needed. Apply a drop shadow.

Select the Magic Wand, click inside the frame, go to Selections - Modify - Expand by 5. Selecting each of these layers hit delete on the keyboard, the background image, both sand layers and the tube. You should now have nothing out past the frame.

Select the inside of the frame again with the Magic Wand, go to Selections - Modify - Expand by 5. Add a new layer above the white background layer, flood fill with a gradient matching the tube or kit.

Copy and paste the mask layer included in my supplies, move above the white background layer. Recolor if desired. Resize if desired.

Duplicate the mask layer, move above the background image, change the Blend Mode to Color (L) and Opacity to 89.

Open Sparkle 2, copy and paste as a new layer above the changed mask layer. Position at the top.

Open Bottle, resize by 40 percent. Copy and paste as a new layer. Place inside the frame in the sand. Apply a drop shadow.

Open Shell and resize by 25 percent.. Copy and paste as a new layer. Place beside the bottle. Apply a drop shadow.

Open Seaweed 2, resize by 50 percent. Copy and paste as a new layer. Place in the bottom right hand corner inside the frame. Apply a drop shadow. Duplicate, and move above the frame and to the left a little bit.

Open Seaweed, resize by 20 percent. Copy and paste as a new layer. Place in the bottom left hand corner in front of the tube, apply a drop shadow, duplicate and place more in the center.

Open Anchor, resize 60 percent. Copy and paste as a new layer. Place in the bottom right hand corner on top of the frame. Apply a drop shadow.

Open Bow, resize by 50 percent. Copy and paste as a new layer. Place on top of the anchor. Apply a drop shadow.

Open Clam, resize by 30 percent, mirror. Copy and paste as a new layer. Place below the anchor and to the left a little bit. Apply a drop shadow.

Open Flower, duplicate. Resize one by 60 percent and the other by 40 percent. Copy and paste the larger flower as a new layer. Place at the bottom of the frame about in the center. Apply a drop shadow. Duplicate and place in the top right hand corner. Duplicate again and place right behind the one we just added. Duplicate one more time and move to the top left hand corner. Copy and paste the smaller flower. Place beside the larger flower at the bottom. Apply a drop shadow. Duplicate and place on the right hand side next to the two larger at the top right. Duplicate and place on the top left hand side.

Open Star, resize by 30 percent. Go to Image - Free Rotate and rotate 15 degrees left. Copy and paste as a new layer. Place at the top left hand corner overlapping the flowers. Apply a drop shadow. Duplicate and place on the remaining flowers, don’t forget to mirror once in a while.

Open Flower 2, resize by 25 percent. Copy and paste as a new layer. Place at the bottom of the tag on the right hand side next to the clam. Apply a drop shadow.

Open Shell 2, resize by 25 percent. Copy and paste as a new layer. Place inside the clam. Apply a drop shadow.

Open Marble, resize by 20 percent. Copy and paste as a new layer. Place to your liking at the bottom of the tag. Apply a drop shadow. Duplicate as many as you like.

Resize all layers by 90 percent.

Add any copyrights and your name.

Crop, save as a PNG (close background layer first).

I hope you have enjoyed using one of my tutorials. I hope to see ya back here for more fun! I would love to see what you have created.