In this tutorial I used the fun tube "Hedgehog" from

Font of choice.

I used a drop shadow of vertical 0, horizontal 5, opacity 65, blur 15.

Open a new transparent canvas 750 by 750 pixels and fill with white.

Paste the exstra mask and resize it 13%, select all, float and defloat, make
a new layer, paste paper 06 10,into the selection, deselect and delete the
original black mask layer.  Duplicate the paper layer, move one over to the
right and one slightly further down to the left. 

Make a new layer, select all, paste the same paper 06 into the selection and
deselect, apply Nae's mask with the "invert mask data" box checked, resize it
85% and mirror it and move into place.

Paste element 95, resize 90%, mirror and move into place.

Paste element 86, resize 90%, mirror and move into place.

Paste element 93, resize 50%, position and apply the shadow.

Paste element 11, resize 70%, position and apply the shadow.

Paste element 98, resize 50% and mirror, position and apply the shadow.

Paste element 85, resize 30%, position and apply the shadow.

Paste element 53, resize 25%, position and apply the shadow.

Paste element 129, resize 25%, position and apply the shadow.

Paste element 14, resize 60%, position and apply the shadow.

Paste element 118, resize 70% and mirror, position and apply the shadow.

Paste element 28, resize 25%, position and apply the shadow.

Paste element 61, resize 20%, position and apply the shadow.

Paste element 59, resize 40%, position and apply the shadow.

Paste element 91, resize 40% and apply the shadow.

Paste element 60, resize 45%, position and apply the shadow.

Paste element 07, resize 20%, position and apply the shadow.

Paste element 116, resize 50%, position and apply the shadow.

Paste element 18, resize 45% and duplicate, position the original copy along
the the bottom of element 116 and the other further down where the tube will
sit.

Paste element 104, resize 55% and position above the copy of element 18 where
the tube will sit.

Paste the tube, resize 17%, position and apply the shadow.

Paste element 16, resize 70%, position above element 116 and apply the
shadow.

Paste element 128, resize 20%, position and apply the shadow.

Paste element 117, resize 25%, position and apply the shadow.

Paste element 04, resize 60%, position and apply the shadow.

Paste element 106, resize 40%, position and apply the shadow.

Paste wordart 06, resize 35%, position and apply the shadow.

Paste element 76, resize 15%, position and apply the shadow.

Paste element 75, resize 10%, position and apply the shadow.

Paste element 41, resize 20%, position and apply the shadow.

Paste element 53 again, resize 30% and mirror, position and apply the
shadow.

Paste element 01, resize 20% position and apply the shadow,

Paste element 97, resize 50%, position and apply the shadow.

Paste element 135 and move into place.

Paste element 50, resize 20% and flip, position below the tube and apply the
shadow.

Paste element 58, resize 20%, position and apply the shadow.

Paste element 130 on the top, resize 15%, position and apply the shadow.

Paste element 22, resize 30%, position and apply the shadow.

Paste element 29, resize 20%, position and apply the shadow.

Paste element 126, resize 20%, position and apply the shadow.

Paste element 72, resize 13%, position and apply the shadow.

Paste element 125, resize 15%, position and apply the shadow.

Paste element 26, resize 12%, position and apply the shadow.

Paste element 03, resize 12%, position and apply the shadow.

Paste element 74, resize 18%, position and apply the shadow.

Paste element 13, resize 10%, position and apply the shadow.

Paste element 110, resize 20%, position and apply the shadow.

Paste element 94, resize 20%, position and apply the shadow.

Paste element 24, resize 17% and rotate 30 degrees to the right, position and
apply the shadow.

Check your layers and make any adjustments, then crop your tag, add your
copyright information and text and export on a transparent background as a
png.