Supplies Needed:
Tube of choice, I am using Elias Chatzoudis found at PTE
Scrap kit Beach Bum by Bondage Princess Designs
My Supplies (word art and mask) here

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

Using the Preset Shape tool draw out a circle, background should be Null and the foreground width should be around 15. Once happy, change to Raster layer. Go to Selections - Select All - Float - Defloat.

Copy and paste a paper of choice above the selected layer, go to Selections - Invert and hit delete on the keyboard. Now go back to Selections - Modify - Select Selection Borders and I used Width 5 and Inside checked. Add a new layer below the frame and flood fill with a color or paper of choice. Merge the two frame layers and apply a drop shadow.

Don’t delete the circle we just to make the frame yet, this will help for getting rid of the extra background and palms.

Copy and paste the mask included in my supplies as a new layer above the white background. Position to your liking.

Copy and paste a paper of choice above the mask layer, position to your liking. Select the circle we made, click inside the circle with the Magic Wand, go to Selections - Invert and select the background layer, hit delete on the keyboard.

Open Palm 01, copy and paste as a new layer below the frame layer, position on the left hand side to your liking. Apply a drop shadow. Duplicate, and position at the top right. Click inside the circle we made again, go to Selections - Invert. Select the tree on the left and hit delete. Now the tree on the right and hit delete. Delete the circle we made.

Open Sand 01, copy and paste as a new layer below the frame and frame background. Place on the lower left hand side below the frame, duplicate and place on the right hand side, do this until you have sand at the bottom of the frame. Merge all sand layers and reposition if needed.

Open Boat 01, resize by 30 percent. Copy and paste as a new layer. Place behind the palm on the left hand side. Apply a drop shadow.

Open Fishnet 01, resize by 80 percent. Copy and paste as a new layer on the top right hand side on top of the frame. Duplicate, mirror and flip, position at the bottom left hand corner.

Copy and paste the tube as a new layer, place outside the frame in the sand at the bottom of the tag. Resize if needed and apply a drop shadow.

Open Bottle 02, resize by 30 percent. Copy and paste as a new layer, place at the bottom of the frame next to the tube, apply a drop shadow.

The rest is really up to you, open as many flowers as you like, resize to your liking. Copy and paste as a new layer. Place on top of the netting and around the sand. Apply a drop shadow to all layers.

Do the same as above for the shells.

Copy and paste the word art as a new layer. They are marked as left and right. You can always add your own or leave them out.

Add any copyrights and your name. Crop, resize if desired. Save as a PNG (close background first).

Thank you for trying one of my tuts, I hope you had fun and look forward to having you back here again. I would love to see what you have created.