Font of choice.

I used a drop shadow of vertical 0, horizontal 5, opacity 75, blur 10.  Be
sure to sharpen up your elements well, check out my Tips and Tricks page for
more info.

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

Make a new layer, select all, paste paper 36 into the selection, deselect,
apply my mask, resize it 65% and position over on the right.

Paste the mask from Kopona, resize 20%, rotate 90 degrees to the right and
move into place.

Paste element 116, resize 65%, duplicate, resize the copy 60%, flip it and
move both into place.

Paste element 174, resize 50% and move into place.

Paste element 173, resize 50%, position and apply the shadow.

Paste element 97, resize 65%, position and apply the shadow.

Paste element 192, resize 60% and move into place.

Paste element 17, resize 40%, position and apply the shadow.

Paste element 98, resize 70%, position and apply the shadow.

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

Paste element 99, resize 45%, position below element 98 and apply the
shadow.

Paste element 178, resize 30% and move into place.

Paste frame 21 and resize 18%, paste paper 44 as a new layer below the frame, mirror it and move into place apply the shadow to the frame, merge it
down onto the paper and move unto place.

Paste element 91, resize 13%, position and apply the shadow.

Paste element 155, resize 20%, position and apply the shadow.

Paste element 159 behind the tube, resize 30% and mirror, position and apply
the shadow.

Paste element 171, resize 25%, position and apply the shadow.

Paste element 102, resize 17%, position and apply the shadow.

Paste element 10, resize 20%, position and apply the shadow.

Paste element 94, resize 30%, position and apply the shadow.

Paste element 168, resize 30%, duplicate, position the original copy on the
right below the tube, mirror the duplicate and position it on the left behind
element 98 and apply the shadow to each.

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

Paste element 63, resize 12%, position and apply the shadow,

Paste element 68, resize 15% and rotate 10 degrees to the right, position and
apply the shadow.

Paste element 125, resize 7%, position and apply the shadow.

Paste element 56, resize 20%, position and apply the shadow.

Paste element 69, resize 17% and rotate 20 degrees to the left, position and
apply the shadow.

Paste element 170, resize 25%, position and apply the shadow.

Paste element 153, resize 20% and mirror, position and apply the shadow.

Paste element 80, resize 25%, position and apply the shadow.

Paste element 23, resize 10%, position and apply the shadow.

Paste element 26, resize 13%, position and apply the shadow.

Paste element 129, resize 5%, position and apply the shadow.

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

Paste element 67, resize 12%, position and apply the shadow.

Paste element 54, resize 7% and rotate 20 degrees to the right, position and
apply the shadow.

Paste element 124, resize 5%, position and apply the shadow.

Paste element 101, resize 22%, position and apply the shadow.

Paste element 7, resize 10%, position and apply the shadow.

Check your layers then crop and add  your copyright and text.

ANIMATION:

Open Kiya's animation in Animation Shop and note it has 16 frames, go to
Animation - Resize Animation and resize it 40%.  Paste your tag in Animation
Shop and duplicate it so it also has 16 frames, select all the animation frames
and copy them, select all your tag frames, right click and "paste onto selected
frame" putting the animation at the top over the trees, right click and again
paste the animation further down over the bottom part of the tag.  When you are
happy with their position, run through the Optimization Wizard and save as a
gif.