In this tutorial I used the kit "Left in the Dark" from

Font of choice.

I used a drop shadow of vertical - 0, horizontal 5, opacity 75, blur 15.

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

Make a new layer, select all, paste paper 15 into the selection, deselect,
apply the mask, resize it 75% and move up.

Paste element 92, resize 60% and move into place.

Open element 122 and apply the 20_20 mask to it twice the copy and paste your
canvas, resize it 30%, duplicate and mirror the bottom copy, position both of
these at the bottom one either side of where the cluster will go on the left. 
Duplicate the mirrored copy, resize it 90% and in the middle on the right where
the hooded personal element will go.

Paste element 12, resize 35% and duplicate, position one copy on the water at
the bottom and the other on the water on the right and apply the shadow to
each.

Paste element 73, resize 30%, flip and position at the front of the copy of
element 12 that's at the bottom, duplicate and position the copy below the water
on the right. 

Paste element 126, resize 25% and position at the back of the copy of element
12 on the right.

Paste element 52, resize 30% and move into place.

You should now have something like this.

Paste element 5, resize 38%, position above the tree and apply the
shadow.

Paste element 114, resize 25%, position and apply the shadow.

Paste element 104, resize 20%, position and apply the shadow.

Paste element 125, resize 25%, position and apply the shadow.

Paste element 50, resize 17%, position and apply the shadow.

Paste element 115, resize 23%, position and apply the shadow.

Paste element 20, resize 20%, position and apply the shadow then dab around
the bottom of the element with your eraser on opacity 10 to merge it into the
water.

Paste element 103, resize 23%, position below element 20 and apply the
shadow.

Paste element 119, resize 10%, position and apply the shadow.

Paste element 84, resize 9%, position and apply the shadow.

Paste element 24, resize 12%, position and apply the shadow.

Paste element 18, resize 10%, position and apply the shadow.

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

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

Paste element 51, resize 17%, position behind the tube and apply the
shadow.

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

Paste element 23, resize 65%, position and apply the shadow.

Paste element 133, resize 20%, position and apply the shadow.

Paste element 67, resize 60% and position.

Paste element 56, resize 23%, position and apply the shadow.

Paste element 3, resize 23%, position and apply the shadow.

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

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

Paste element 131, resize 30%, position and apply the shadow.

Paste element 123, resize 10%, position and apply the shadow.

Paste element 124, resize 15%, position and apply the shadow.

Paste element 59, resize 15%, position and apply the shadow.

Paste element 83, resize 17%, position and apply the shadow.

Paste element 113, resize 12%, position and apply the shadow.

Paste element 78, resize 10%, position and apply the shadow.

Paste element 34, resize 10%, position and apply the shadow.

Paste element 105, resize 9%, position and apply the shadow.

Paste element 102, resize 20%, position and apply the shadow.

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

Paste element 11, resize 10%, position and apply the shadow.

Paste element 82, resize 10%, position and apply the shadow.

Paste element 26, resize 17%, position and apply the shadow.

Paste element 60, resize 5%, position and apply the shadow.

Paste element 62, resize 5%, position and apply the shadow.

Paste element 76, resize 20%, position and apply the shadow.

Paste element 37, resize 10%, position and apply the shadow.

Paste element 55, resize 20%, position and apply the shadow.

Paste element 107, resize 35% and mirror, position and apply the shadow.

Paste element 111, resize 17%, position and apply the shadow then dab around
the end with the low opacity eraser to blend into the sea like you did
before.

Paste element 68, resize 50% and position.

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.