Font of choice,

I used a drop shadow of vertical 0, horiuzontal 5, opacity 75, blur
10.

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

Paste mask 211 and resize 85%, select all, float and defloat, paste paper 15
into the selection, deselect, delete the black mask layer and move the paper one
up.

Paste mask 050, resize 55% and position.

Open water and apply the 2020 mask to it, then copy and paste on your canvas,
resize 55% and move into place.

Paste tree 1, resize 65%, position erasing the bottom of the trunk that is in
the water and apply the shadow.

Paste sail 2, resize 45%, position and apply the shadow.

Paste tree 2, resize 45%, position and apply the shadow.

Paste bird 1, resize 22%, position and apply the shadow.

Paste wheel 3, resize 25%, position and apply the shadow.

Paste fence, resize 13%, position and apply the shadow.

Paste frame 6, resize 25% and rotate 90 degrees in either direction, select
the interior with your magic wand, expand the selection by 10, make a new layer
below it and fill with black, paste the full size tube, resize 50%, move into
place, invert the selection and hit delete, deselect, apply the shadow to the
frame, lower the opacity on the tube to around 50, merge the tube down onto the
black layer and then merge the element down.

Paste the tube again, resize 20%, position and apply the shadow.

Paste flag 2, resize 30%, position below the tube and apply the shadow.

Paste flower 17, resize 30%, mirror, position and apply the shadow.

Paste flower 3, resize 15%, position and apply the shadow.

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

Open sand, apply the 2020 mask, copy and paste on your canvas, resize 40% and
position.

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

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

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

Paste bag 1, resize 12%, position and apply the shadow.

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

Paste flower 9, resize 10%, position and apply the shadow.

Paste bottle 5, resize 18% and mirror, position and apply the shadow.

Paste trunk 1, resize 23%, position and apply the shadow.

Paste skull 3, resize 12%, position and apply the shadow.

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

Paste octopus, resize 25%, position and apply the shadow, with your eraser on
size 50 and opacity 15, rub along the bottom part of the octopus so the water so
the water shows through and it appears below it.

Paste sand 3, resize 30%, mirror and position on the right of the tube.

Paste barrel 3, resize 20%, position and apply the shadow.

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

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

Paste flower 13, resize 10%, position and apply the shadow.

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

Paste dock 2 on the top, resize 30% and mirror, position and apply the
shadow.

Paste pineapple, resize 20%, position and apply the shadow.

Paste lantern 3, resize 17%, position and apply the shadow.

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

Paste bottle 3,  resize 15%, position and apply the shadow.

Paste skull 2, resize 18%, position and apply the shadow.

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

Paste coin 2, resize 10%, position and apply the shadow.

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

Paste scroll 1, resize 13%, position and apply the shadow.

Paste compass 4, resize 7%, 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.