Font of choice.

I used a drop shadow of vertical 0, horizontal 5, opacity 35, blur
15.

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

Paste element 8, resize 70% and duplicate, position one copy on the right and
the top and move the other down and to the left.

Paste element 69, resize 60% and position at the bottom.

Paste element 82, resize 75%, position and apply the shadow.

Paste element 76, resize 65% and move into place.

Paste element 87, resize 70%, duplicate, mirror one copy and move into
place.

Paste element 16, resize 45%, erase the base part on the right,  position and
apply the shadow.

Paste element 117, resize 60%, position and apply the shadow.

Paste element 7, resize 75% and move into place.

Paste element 38, resize 60%, duplicate and move into place.

Paste element 18, resize 45% and move into place.

Paste element 83 below element 18, resize 60% and move into place, select the
interior of element 18, expand the selection by 20, invert it and hit delete on
the icicles, deselect and apply the shadow to the icicles only.

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

Paste element 60, resize 30%, position below the tube and apply the
shadow.

Paste element 90, resize 10%, position and apply the shadow.

Paste element 114, resize 25% and rotate 60 degrees to the left, position and
apply the shadow.

Paste element 78, resize 18%, position and apply the shadow.

Paste element 74, resize 15%, mirror, position and apply the shadow.

Paste element 63, resize 15%, position, apply the shadow with the box "shadow
on a new layer checked" and erase the part below the reflection.

Paste element 66, resize 50%, position and apply the shadow.

Paste element 121, resize 13% and mirror, position and apply the shadow.

Paste element 49, resize 35%, position and apply the shadow.

Paste element 62, resize 35%, erase the snow at the bottom on the right,
position and apply the shadow.

Paste element 67, resize 40%, position and apply the shadow.

Paste element 59, resize 60% and move into place.

Paste element 123, resize 32%, position and apply the shadow.

Paste element 39, resize 30% and duplicate, position one copy above the steps
and one above the tiger, apply the shadow to each.

Paste element 91, resize 30%, mirror and position.

Paste element 25 on the top, resize 37%, position and apply the shadow.

Paste element 58, resize 15%, position and apply the shadow.

Paste element 126, resize 15%, position and apply the shadow.

Paste element 64, resize 15%, position and apply the shadow.

Paste element 70, resize 12%, position and apply the shadow.

Paste element 84, resize 18%, position and apply the shadow.

Paste element 61, resize 25%, position and apply the shadow.

Paste element 36, resize 15%, position and apply the shadow.

Paste element 91 again, resize 30% and move into place.

Paste element 88, resize 15%, position and apply the shadow.

Paste element 107, resize 15%, position and apply the shadow.

Paste element 45, resize 8%, position and apply the shadow.

Paste element 52, resize 8%, position and apply the shadow.

Paste element 42, resize 5% and mirror, position and apply the shadow.

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

Check your layers and make any adjustments then add your copyright
information and text.

ANIMATION:

Go back to element 18, the circle frame, duplicate it and drag the bottom
layer below the icicles then apply the shadow to the top copy.  This is just to
give you a marker on where to place the animation.

Starting at the top, close off your layers down to and including the icicles
then close off this merged layer, open the others and again merge visible.

Open Kiya's animation in Animation Shop, go to Animation - Resize and resize
it 23%.   Copy the bottom merged layer and paste it in Animation Shop then
duplicate it until you  have 25 frames the same as Kiya's animation.  Select all
the animation frames, copy them, select all your tag layer frames, right click
and "paste into selected frame" putting the animation over the frame layer.  Now
copy your top merged layer, paste it in Animation Shop, duplicate it again then
select them all, copy and paste on the animated tag.   Run your tag through the
Animation Wizard and save as a gif.