This tutorial was written by me on July 3, 2020. The results are of my own imagination.  Any resemblance to another tutorial is purely coincidental.  

Please DO NOT claim this tutorial as your own.

This was written assuming you have a working knowledge of PSP.

Please keep in mind that I write the tutorial as I am creating it.

Sometimes I may not explain properly where to place things so please see my example if you are ever in doubt :)

Supplies needed

I am using PSP 2018 but this tutorial should work with any version.

PTU Tube:  I am using a beautiful tube called "Beautiful Mermaid 4" created by Alex Prihodko.  Please do not use this tube without a proper license.  

You can purchase this tube at VMArtists store here. 

PTU Kit:  I am using a gorgeous matching kit called "Ocean Beauties" created by Bella Caribena.  You can purchase the kit at Dreaming with Bella here.

Mask:  I used the masks provided in the kit.

Please remember to read the artists/designers TOU.

Font of choice for your name.

Plug in: None

Drop shadow of choice.

Vivienne's Paintbox has awesome drop shadow settings that I use a lot.  You can find the settings here and check out her awesome tutorials :)

Anytime you resize an element or tube you should sharpen it.  Go to adjust, sharpness, sharpen.

Let's get started.

Remember to save your tag often in case psp crashes.  I always save my tags as a pspimage.  It keeps all the layers and if you make tags for others you will always have the template.

Open a new 800x750 transparent image.  We will resize later.

Add a new layer and flood fill with white.

Open Mask 2, copy and close the original.  Paste as a new layer.

Open Mask 1, copy and close the original.  Select the top layer and paste.

Open element 103, copy and close the original.  Select the top layer and paste.  Move about half way down the mask and drop shadow.

Open element 11, copy and close the original.  Select the top layer and paste.  Resize 40%, sharpen and drop shadow.  Move to the top right of the mask.

Open element 125, copy and close the original.  Select the top layer and paste.  Resize 50%, sharpen and drop shadow.  Move to the top left of the mask.

Open element 130, copy and close the original.  Select the top layer and paste.  Resize 50%, sharpen and drop shadow.  Move to the top right so it covers the edge of element 11.

Open element 33, copy and close the original.  Select the top layer and paste.  Resize 35%, sharpen and drop shadow.  Move to the top center of the ruins.

Open element 66, copy and close the original.  Select the top layer and paste.  Resize 40%, sharpen and drop shadow.  Move to the bottom far right of the ruins.

Open element 72, copy and close the original.  Select the top layer and paste.  Resize 40%, sharpen and drop shadow.  Move to the top of the rocks on the right.

Open element 83, copy and close the original.  Select the top layer and paste.  Resize 30%, sharpen and drop shadow.  Move to the top left of the ruins.

Open element 123, copy and close the original.  Select the top layer and paste.  Resize 35%, sharpen and drop shadow.  Move to the bottom right of the octopus.

Open element 134, copy and close the original.  Select the top layer and paste.  Resize 35%, sharpen and drop shadow.  Move to the bottom left of the ruins.

Open element 106, copy and close the original.  Select the top layer and paste.  Resize 50%, image, free rotate to the right 15 degrees and sharpen.  Move to the upper right (see mine for placement).  Using your magic wand, click in the center of the frame.  Selections, modify, expand by 5.  Add a new raster layer and drag this under the frame layer.  Open paper of choice.  I am using paper 5, copy and close the original.  Select the new raster layer, edit, paste into selections.  Keep selected.  Select your tube close up and mirror it.  Copy, select the paper layer and paste.  Resize 40% and move her into the frame.  Once happy with placement, Selections, invert and with the close up tube layer selected hit delete on the keyboard.  Select none,  Sharpen the close up and change the blend mode to overlay.  Drop shadow the frame.

Open element 61, copy and close the original.  Select the top layer and paste.  Resize 50%, sharpen and drop shadow.  Move to the left side of the frame.

Open element 184, copy and close the original.  Select the top layer and paste.  Resize 35%, sharpen and drop shadow.  Move to the right side of the frame.

Open element 28, copy and close the original.  Select the top layer and paste.  Resize 50%, sharpen and drop shadow.  Move to the bottom of the grass on the right.

Open element 69, copy and close the original.  Select the top layer and paste.  Resize 20%, sharpen and drop shadow.  Move to the left side of the frame.

Open element 31, copy and close the original.  Select the top layer and paste.  Resize 50%, sharpen and drop shadow.  Move to the bottom of the frame.

Open element 131, copy and close the original.  Select the top layer and paste.  Resize 35%, sharpen and drop shadow.  Move to the bottom right of the frame.

Open element 107, copy and close the original.  Select the top layer and paste.  Resize 60%, sharpen and drop shadow.  Move to the bottom of the mask.

Open element 58, copy and close the original.  Select the top layer and paste.  Resize 40%, sharpen and drop shadow.  Move to the far left of the mask.

Open element 40, copy and close the original.  Select the top layer and paste.  Resize 40%, sharpen and drop shadow.  Move to the bottom left of the stone spray.

Open element 113, copy and close the original.  Select the top layer and paste.  Move up and to the right slightly.  Drop shadow. 

Copy your tube.  Select the top layer and paste.  Resize 40%, sharpen and drop shadow. Move to the bottom so she looks like she is sitting on the stone spray.

Open element 87, copy and close the original.  Select the top layer and paste.  Resize 40% sharpen and drop shadow.  Move to the bottom right so it is in front of her fins. 

Open element 112, copy and close the original.  Select the top layer and paste.  Resize 25% sharpen and drop shadow.  Move to the bottom left of the coral. 

Open element 111, copy and close the original.  Select the top layer and paste.  Resize 40% sharpen and drop shadow.  Move to the bottom left in front of the tube. 

Open element 14, copy and close the original.  Select the top layer and paste.  Resize 40% sharpen and drop shadow.  Move to the bottom right so it is in front of the coral. 

Open element 32, copy and close the original.  Select the top layer and paste.  Resize 40% sharpen and drop shadow.  Move to the bottom center of the helmet.

Open element 32, copy and close the original.  Select the top layer and paste.  Resize 40% sharpen and drop shadow.  Move to the bottom center of the helmet.

Open element 25, copy and close the original.  Select the top layer and paste.  Resize 40% sharpen and drop shadow.  Move to the bottom left of the helmet.

Open element 109, copy and close the original.  Select the top layer and paste.  Resize 20%, sharpen and drop shadow.  Move to the bottom of the seaweed. 

Open element 76, copy and close the original.  Select the top layer and paste.  Resize 30%, sharpen and drop shadow.  Move to the bottom of the ship. 

Open element 45, copy and close the original.  Select the top layer and paste.  Resize 20%, sharpen and drop shadow.  Move to the over the tube's top fin. 

Add any other elements you like and make any adjustments to the layers.

Crop away any extra space.  Resize 650 on the longest side, all layers checked.

Add your copyright and name.

Export as a png.

I hope you have enjoyed my tutorial.  I would love to see your results.