This tutorial was written for those that have a working knowledge of PSP 

Supplies needed:

Images of choice
Im using the stunning work by Steve Baier
If you would like to use his artwork please visit UYA
Natural scrapkit - made by Melissa - Scrappy Expressions
Mask - made by Chelle - Weescotslass
Fonts i used were Century Gothic & P22 CorinthiaROB
Eye Candy - Gradient Glow - optional

Supplies here

- Lets get started -

Open a 600 x 600 canvas - fill with white
Copy & paste the frame from the scrapkit as a new layer
With your selection tool set to rectangle draw around the frame

Copy & paste your image as a new layer - if you dont have an image you could use a tube & add a paper or pattern of choice
Selections - invert - hit delete - selections invert
Copy & paste one of the papers as a new layer - selections invert - hit delete - selections none
Move both layers below your frame layer - making sure your paper layer is below your image
On your image layer change the blend mode to luminance
Give your frame a drop shadow - 0, 0, 50, 5, black
Hide background layer - merge visible - unhide layers

Copy & paste the frame again as a new layer
Repeat the above steps but without adding a paper, just your image you want
Hide all layers except your image & frame - merge visible - unhide layers
Position your frames - i mirrored one of mine

Copy & paste a paper from the scrapkit as a new layer
Layers - new mask from image

Merge group
Move below your other layers

Copy & paste the ribbon as a new layer - position
With your selection tool set to rectangle draw around the right part that overhangs the frame - hit delete
With your selection tool set on point to poinnt draw around parts of the ribbon on the left

Hit delete
This is what you should be left with

Selections none
Add a drop shadow - 0, 0, 50, 5, black

Copy & paste the bottlecap, flower & bow as new layers
Position - add the same drop shadow to all of them

With a font, i used Century Gothic, add a saying of choice
Position - add the same drop shadow to the text
Add your name & the correct copyrite
Save your tag!

Done!