Font of choice.

I used a drop shadow of vertical 0, horizontal 5, opacity 55, blur 15.

Open a new transparent canvas 750 by 800 pixel and fill with white.

Make a new layer, select all, paste paper 1 into the selection, deselect,
apply the mask and resize it 85%.

Paste tree, resize 60%, position and apply the shadow.

Paste deco 1, resize 80%, position and apply the shadow.

Paste tree 3, resize 75%, position and apply the shadow.

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

Paste bear, resize 25%, position and apply the shadow.

Paste grass 2, resize 90% and mirror, position and apply the shadow with the
box "shadow on a new layer" checked and erase the part that's on the water.  We
will do some blending between this water and the mask at the end of the
tutorial.

Paste grass, resize 50%, position and apply the shadow.

Paste snow 3, resize 50%, position and apply the shadow.

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

Paste the tube, resize 22%, position and apply the shadow.

Paste fence, resize 35%, position below the tube and apply the shadow.

Paste bird 2, resize 12%, position and apply the shadow.

Paste door 2, resize 30%, position and apply the shadow.

Paste pond 2, resize 75%, position and apply the shadow.

Paste lights, resize 30%, position and apply the shadow.

Paste flower 12, resize 15% and mirror, position and apply the shadow.

Paste flower, 16, resize 5%, position and apply the shadow.

Paste arch, resize 70%, position and apply the shadow.

Paste leaf 5, resize 20%, position and apply the shadow.

Paste flower 4, resize 20%, position and apply the shadow.

Paste flower 19, resize 8%, position and apply the shadow.#

Paste flower 14, resize 15%, position and apply the shadow.

Paste flower 21, resize 50%, position and apply the shadow.

Paste rock on the top, resize 50%, position and apply the shadow.

Paste flower 2, resize 15%, position and apply the shadow.

Paste lantern 1, resize 20%, position and apply the shadow.

Paste book 1, resize 15%, position and apply the shadow.

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

Paste fox, resize 22%, position and apply the shadow.

Paste teapot, resize 15%, position and apply the shadow.

Paste cup 2, resize 15%, position and apply the shadow.

Paste flower 9, resize 5% and mirror, position and apply the shadow.

Paste mushroom, resize 15%, position and apply the shadow.

Paste rabbit, resize 18%, position and apply the shadow.

Check your layers now and make any adjustments.

Now we need to blend in the water on grass 2 and the mask, use your eraser to
do this with the size set to 100 and opacity to 10 and run it over the mask
where its below the water and around the hard edges of the water to soften
them.

When you have done crop your tag, add your copyright information and text and
export on a transparent background as a png.