Font of choice.

I used a drop shadow of vertical 0, horizontal 5, opacity 85, blur 15.

Open a new transparent canvas 700 by 800 pixels and fill with white.

Make a new layer, select, paste paper 16 into the selection, deselect and
apply the mask then mirror it and resize it 80%.

Paste element 196, resize 35% and move into place.

Paste element 70, resize 25%, position and apply the shadow.

Paste element 115, resize 35%, apply the shadow, change the blend mode to
"Luminance (Legacy)" and move into place.

Paste element 17, resize 25%, position and apply the shadow.

Paste element 128, resize 45%, apply the shadow, change the blend mode to
"Luminance (Legacy" and move into place.

Paste element 186, resize 50% and mirror, position and apply the shadow.

Paste element 14, resize 15%, place in position doing a little erasing to
wrap it around the tree and apply the shadow.

Paste element 111, resize 25%, position and apply the shadow.

Paste element 67, resize 25% and rotate 10 degrees to the left, position and
apply the shadow.

Paste element 126, resize 45%, position and apply the shadow.

Paste element 78, resize 20%, position and apply the shadow.

Paste element 59, resize 25%, position and apply the shadow.

Paste element 66, resize 20%, position and apply the shadow.

Paste element 81, resize 15%, position and apply the shadow.

Paste element 130, resize 50%, apply the shadow, change the blend mode to
"Luminance (Legacy)" and position.

Paste the tube, resize 45%, position and apply the shadow.

Paste element 1, resize 20%, position below the tube and apply the
shadow.

Paste element 41, resize 22%, position and apply the shadow.

Paste element 190, resize 40% and move into place.

Paste element 113, resize 15%, position on the top and apply the shadow.

Paste element 35, resize 20%, position and apply the shadow.

Paste element 11, resize 15%, position and apply the shadow.

Paste element 33, resize 10%, position and apply the shadow.

Paste element 21, resize 15%, position and apply the shadow.

Paste element 107, resize 20%, position and apply the shadow.

Paste element 32, resize 12%, position and apply the shadow.

Paste element 89, resize 30%, position and apply the shadow.

Paste element 47, resize 15%, position and apply the shadow.

Paste element 45, resize 12%, position and apply the shadow.

Paste element 138, resize 7%, position and apply the shadow.

Paste element 139, resize 7%, position and apply the shadow.

Paste element 16, resize 10%, 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.